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CCA 201101023

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Official textIRS Written Determinations (PLR · TAM · CCA)irs.gov
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ID: CCA_2010111813390437 Number: 201101023
Release Date: 1/7/2011
Office: ---
UILC: 6227.05-00
From: ---
Sent: Thursday, November 18, 2010 1:39:05 PM
To: ---
Cc: ---
Subject: RE: Amending a NonTEFRA partnership
The failure of a non-TEFRA partnership to file an amended return does not procedurally bar partners from amending their own return to reflect changes to partnership income.

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Nearby sections (25 sections)
  1. cca-201103041 · Definition of Income Tax
  2. cca-201103040 · What Constitutes
  3. cca-201103020 · BANKRUPTCY ACT PROCEEDINGS
  4. cca-201102063 · Circumstances of Adjustment
  5. cca-201102062 · Binds All Partners
  6. cca-201102061 · Administrative Adjustments Requests
  7. cca-201102060 · Administrative Adjustments Requests
  8. cca-201102059 · Extension by Agreement
  9. cca-201102058 · Release of Lien or Discharge of Property
  10. cca-201102057 · Assessments Made Only After Partnership Level…
  11. cca-201102056 · Partnership Item
  12. cca-201102050 · Specified Business
  13. cca-201101023 · Other Requests
  14. cca-201101022 · Other Requests
  15. cca-201101021 · Return of Partnership Income
  16. cca-201101020 · Similar Rules in Certain Cases
  17. cca-201101019 · Information at Source
  18. cca-201101018 · Extension by Agreement
  19. cca-201101017 · Tax Treatment Determined At Partnership Level
  20. cca-201101016 · Interest of Taxpayer
  21. cca-201101015 · Tax Matters Partner
  22. cca-201101014 · Extension by Agreement
  23. cca-201101013 · Settlement Agreement
  24. cca-201101012 · Penalty for Failure to Include Reportable Transaction…
  25. cca-201101011 · Settlement Agreement
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