CCA 201101020
Similar Rules in Certain Cases
ID: CCA_2010111708405637 Number: 201101020
Release Date: 1/7/2011
Office: ---
UILC: 6233.02-00
From: ---
Sent: Wednesday, November 17, 2010 8:41:02 AM
To: ---
Cc: ---
Subject: RE: TEFRA question
---is now in a different branch. The determination that a partnership is not a partnership is a partnership item if the partnership filed a Form 1065. See I.R.C. 6233(b) and Petaluma v. Commissioner (recent D.C. Circuit Opinion)
Source: view the official PDF
Nearby sections (25 sections)
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