CCA 201108035
Tax Matters Partner
ID: CCA_2011012809033237 Number: 201108035
Release Date: 2/25/2011
Office: ---
UILC: 6231.07-00
From: ---
Sent: Friday, January 28, 2011 9:03:36 AM
To: ---
Cc: ---
Subject: RE: TMP Designation
We have successfully litigated that a state law suspension of a state law entity for failure to pay state franchise fees does not constitute a "dissolution" of the Tax Matter Partner under Treas. Reg.
301.6231(a)(7)-1(l)(1)(iii). ---
---
---
Source: view the official PDF
Nearby sections (25 sections)
- cca-201110011 · Periods of Limitation on Suits (Barred v. Not Barred)
- cca-201109027 · Definitions
- cca-201109026 · Tax Matters Partner
- cca-201109025 · Common Law Tests
- cca-201109024 · Partnership Item
- cca-201109023 · Notice to Partners of Proceedings
- cca-201109022 · Penalty for Failure to Include Reportable Transaction…
- cca-201109021 · Affected Item
- cca-201109020 · Affected Item
- cca-201109019 · Tax Matters Partner
- cca-201109018 · Authority to Postpone Certain Tax-Related Deadlines by…
- cca-201108036 · Credit of Overpayment Against Any Tax Liability
- cca-201108035 · Tax Matters Partner
- cca-201108034 · Loan/Lease
- cca-201108033 · Request for Interest Netting
- cca-201108032 · Ancillary Consistent Agreements
- cca-201107024 · Exceptions to Notice
- cca-201107023 · Ancillary Consistent Agreements
- 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