CCA 201138035
Affected Item
ID: CCA_2011071108305737 Number: 201138035
Release Date: 9/23/2011
Office: ---
UILC: 6231.05-00
From: ---
Sent: Monday, July 11, 2011 8:31:09 AM
To: ---
Cc: ---
Subject: RE: TEFRA affected item
Under Roberts v. Commissioner, 94 T.C. 853, 860 (1990) we may assert the section 465(e) recapture as an affected item without conducting a prior TEFRA proceeding. For purposes of computing the affected item recapture the parties will be bound by the partnership's reporting of the change from recourse debt to nonrecourse debt.
Source: view the official PDF
Nearby sections (25 sections)
- cca-201138047 · Taxable Income and Adjusted Gross Income
- cca-201138046 · Passenger Automobiles
- cca-201138045 · Abatements
- cca-201138044 · Miscellaneous Issues
- cca-201138043 · Failure to Maintain Lists of Investors In Potentially…
- cca-201138042 · Limitations on Credit or Refund (Barred v. Not Barred)
- cca-201138041 · Assessment or Collection After Limitation Period
- cca-201138040 · Affected Item
- cca-201138039 · Penalty for Failure to Include Reportable Transaction…
- cca-201138038 · Miscellaneous Issues
- cca-201138037 · Filing Notice of Lien
- cca-201138036 · Tax Matters Partner
- cca-201138035 · Affected Item
- cca-201138034 · Definition of Underpayment
- cca-201138033 · Trust Income, Deductions, and Credits Attributable to…
- cca-201138032 · Miscellaneous Issues
- cca-201137011 · Electronic Signature
- cca-201136024 · Net Operating Loss Deductions (Deductible v. Not…
- cca-201136023 · Low-Income Housing Credit
- cca-201136022 · Accumulated Production Expenditures
- cca-201136021 · Limitations on Credit or Refund (Barred v. Not Barred)
- cca-201136020 · Extension by Agreement
- cca-201135030 · Hedging transactions
- cca-201135029 · Cash
- cca-201134018 · Omission of Income (25% Rule)--Exception to Period of…