CCA 201044013
Decrease in Partner's Liabilities
ID: CCA_2010101814121537 Number: 201044013
Release Date: 11/5/2010
Office: ---
UILC: 752.02-00
From: ---
Sent: Monday, October 18, 2010 2:12:17 PM
To: ---
Cc: ---
Subject: RE: New TEFRA case
I agree that adjusting the reported partnership liability of Partnership B downward results in a deemed distribution of cash to the partners whose liabilities are decreased under section 752(b). This is --- issue, however, so you will need their confirmation.
Source: view the official PDF
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