CCA 201122021
Tax Matters Partner
ID: CCA_2011050514001037 Number: 201122021
Release Date: 6/3/2011
Office: ---
UILC: 6231.07-00
From: ---
Sent: Thursday, May 05, 2011 2:00:16 PM
To: ---
Cc: ---
Subject: RE: Form 872-P Question
If there is no valid designation of a TMP, then the member-manager of with the largest profits interest becomes TMP by operation of law under section 6231(a)(7)(B). We would defend a consent executed by such statutory TMP. ------------
Source: view the official PDF
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