CCA 201210034
Partnership Item
ID: CCA_2012020108440237 Number: 201210034
Release Date: 3/9/2012
Office: ---
UILC: 6231.03-00
From: ---
Sent: Wednesday, February 01, 2012 8:44:10 AM
To: ---
Cc: ---
Subject: RE: Issue
Reallocation of partnership items in accordance with the partnership special allocation agreement is a partnership item under Treas. Reg. 301.6231(a)(3)-1(a) that must be reflected in the FPAA in order to have effect. I understand that the FPAA has done that. That is the bare minimum that is required.
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Source: view the official PDF
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