CCA 201109021
Affected Item
ID: CCA_2011020713572237 Number: 201109021
Release Date: 3/4/2011
Office: ---
UILC: 6231.05-00
From: ---
Sent: Monday, February 07, 2011 1:57:30 PM
To: ---
Cc: ---
Subject: RE: Roth IRA Excise Tax
Section 6229 provides that the period under section 6501 shall not expire for any partnership item or affected item. So section 6229 keeps the section 6501 statute open for every partner for affected items such as related excise taxes. Affected items include items outside subtitle A including penalties under subtitle F.
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Source: view the official PDF
Nearby sections (25 sections)
- cca-201111008 · Levy Procedure
- cca-201111007 · Confidentiality and Disclosure of Returns and Return…
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- cca-201111005 · Assignment of Refund Check
- cca-201111001 · Suspension of Statute of Limitations
- 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