CCA 201219017
Tax Matters Partner
ID: CCA_2012041016102537 Number: 201219017
Release Date: 5/11/2012
Office: ---
UILC: 6231.07-00
From: ---
Sent: Tuesday, April 10, 2012 4:10:36 PM
To: ---
Cc: ---
Subject: RE: Signature on Extension ---
If neither partner is a manager, then both would be deemed member-managers under Treas. Reg.
301.6231(a)(7)-2. In the absence of a designation, then the member-manager with the largest profits interest would be TMP by operation of law under section 6231(a)(7)(B). If the TMP is an entity, its manager under state law would sign for it.
Source: view the official PDF
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