CCA 201106014
Extension by Agreement
ID: CCA_2011011211084437 Number: 201106014
Release Date: 2/11/2011
Office: ---
UILC: 6229.02-00
From: ---
Sent: Wednesday, January 12, 2011 11:08:49 AM
To: ---
Cc: ---
Subject: RE: 2848 and 872-P
A TMP can sign a Form 872-P under section 6229(b)((1)(B) or authorize his power of attorney to do so.
But a foreign entity may not be eligible to be TMP under Treas. Reg. 301.6231(a)(7)-1(b)(2). If so, it cannot extend the statute as TMP or authorize anyone else to.
Source: view the official PDF
Nearby sections (25 sections)
- cca-201107021 · Notice to Partners of Proceedings
- cca-201107020 · Execution of Waiver on Joint Return
- 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