CCA 201115020
Time for Filing Claim
ID: CCA_2011030914213637 Number: 201115020
Release Date: 4/15/2011
Office: ---
UILC: 6230.03-01
From: ---
Sent: Wednesday, March 09, 2011 2:21:40 PM
To: ---
Cc: ---
Subject: RE: No Change closure with L2621 and 6230(c)
If a partner would be entitled to a refund based on a no change FPAA, he would have two years under section 6230(c)(1)(B) to file a claim.
Source: view the official PDF
Nearby sections (25 sections)
- cca-201116025 · Authority to Make Credits or Refunds
- cca-201116024 · Authority to Make Credits or Refunds
- cca-201116023 · Administrative Adjustments Requests
- cca-201116022 · Tax Matters Partner
- cca-201116021 · Abatements
- cca-201116020 · Settlement Agreement
- cca-201116019 · Levy and Distraint
- cca-201116018 · Failure to File Tax Returns or Pay Tax (Addition v. No…
- cca-201116017 · Authority to Make Credits or Refunds
- cca-201115023 · Extension by Agreement
- cca-201115022 · Levy and Distraint
- cca-201115021 · Time for Filing Claim
- cca-201115020 · Time for Filing Claim
- cca-201115019 · Taxable Income Limitation
- cca-201115018 · Authority to Make Credits or Refunds
- cca-201114031 · Fees and Costs for Witnesses
- cca-201114030 · Failure to Collect and Pay Over Tax, or Attempt to…
- cca-201114029 · Participation in Administrative Proceedings; Waivers;…
- cca-201114028 · Settlement Agreement
- cca-201114027 · Accuracy-related penalty
- cca-201114026 · Additional Administration Provisions
- cca-201114025 · Returns of Brokers
- cca-201114024 · Penalty for Failure to Include Reportable Transaction…
- cca-201114023 · Penalty for Failure to Include Reportable Transaction…
- cca-201114022 · ATTORNEYS