CCA 201204013
Tax Matters Partner
ID: CCA_2012010614493237 Number: 201204013
Release Date: 1/27/2012
Office: ---
UILC: 6231.07-00
From: ---
Sent: Friday, January 06, 2012 2:49:40 PM
To: ---
Cc: ---
Subject: RE: advise on tmp designation
See Treas. Reg. 301.6231(a)(7)-1(o)(3)(iv)(impractical to apply the largest profits interest when the general partner (member-manager) cannot be found). Thus, you can designate a limited partner as TMP under this circumstance. The criteria to be used are under subsection (q) including whether the selected partner is currently a partner.
Source: view the official PDF
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