CCA 201202024
Tax Matters Partner
ID: CCA_2011121511111437 Number: 201202024
Release Date: 1/13/2012
Office: ---
UILC: 6231.07-00
From: ---
Sent: Thursday, December 15, 2011 11:11:32 AM
To: ---
Cc: ---
Subject: RE: 870-PT Revision
This is addressed in our notice on frequently asked TEFRA questions. See page 10 of the Notice attached. The TMP, as such, generally has no power to bind the entity in which he is the TMP. The TMP provisions only give him certain limited powers related to the other partners.
We look to state law to determine who can act for a state law entity.
Attachment: Chief Counsel Notice 2009-027
Source: view the official PDF
Nearby sections (25 sections)
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- cca-201202023 · Tax Treatment Determined At Partnership Level
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