CCA 201048043
Administrative Adjustments Requests
ID: CCA_2010102109152937 Number: 201048043
Release Date: 12/3/2010
Office: ---
UILC: 6227.00-00
From: ---
Sent: Thursday, October 21, 2010 9:15:31 AM
To: ---
Cc: ---
Subject: RE: TEFRA question ---
Correct. If an NBAP has been issued, then any AAR issues would be resolved in the FPAA and no separate petition of the AARs could be filed. I.R.C. 6228(a)(2)(B). In addition, we cannot issue any affected item notices of deficiency until after the partnership proceeding is complete.
GAF v. Commissioner.
Source: view the official PDF
Nearby sections (25 sections)
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- cca-201049034 · Limitations on Credit or Refund (Barred v. Not Barred)
- cca-201049033 · Assessment Authority
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- cca-201049028 · Exclusion From Gross Income
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- cca-201048043 · Administrative Adjustments Requests
- cca-201048042 · Partner's Return Must Be Consistent with…
- cca-201048041 · Prospective Application of Rulings
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- cca-201048039 · Prepetition Priority Taxes
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