CCA 201106012
Public Inspection of Written Determinations
ID:
Office:
UILC:
CCA_2011011009183455
6110.00-00
Number: 201106012
Release Date: 2/11/2011
From: ---
Sent: Monday, January 10, 2011 9:18:44 AM
To: ---
Cc: ---
Subject: RE: CCA Question
---
Briefing materials prepared for a briefing you are participating in are not CCA.
What people have a hard time remembering is that context matters. They could become CCA if a NO attorney provided them to a field attorney in response to a question about the issue. But providing briefing materials to a field member of a team who is doing the briefing is not CCA. See CCDM Exhibit 33.1.2-1 Q&A 22-25.
---
---
---
---
Source: view the official PDF
Nearby sections (25 sections)
- cca-201107019 · Miscellaneous Issues
- cca-201107018 · BANKRUPTCY CODE CASES
- cca-201107017 · Exception for Small Partnerships
- cca-201107016 · Tax Matters Partner
- cca-201107015 · Tax Treatment Determined At Partnership Level
- cca-201107014 · Levy and Distraint
- cca-201107013 · Limitations on Credit or Refund (Barred v. Not Barred)
- cca-201107011 · Gross Income v. Not Gross Income
- cca-201107010 · Gross Income v. Not Gross Income
- cca-201106015 · Attorneys
- cca-201106014 · Extension by Agreement
- cca-201106013 · Authority to Make Credits or Refunds
- cca-201106012 · Public Inspection of Written Determinations
- cca-201106011 · Tax Matters Partner
- cca-201106010 · Definitions
- cca-201106009 · Definitions
- cca-201106008 · General Rule for Taxable Year of Inclusion (Year…
- cca-201106007 · U.S. Property Defined
- cca-201105036 · Permitted Disclosures Without Taxpayer Consent
- cca-201105035 · Prohibited Transaction
- cca-201105034 · Time and Place for Paying Tax Shown on Returns
- cca-201105033 · Exception for Small Partnerships
- cca-201105032 · Mathematical or Clerical Errors
- cca-201105022 · Foreign Corporations
- cca-201105010 · Expectation of Benefit