CCA 201221015
Partnerships v. Associations
ID: CCA_2012030712424338 Number: 201221015
Release Date: 5/25/2012
Office: ---
UILC: 7701.02-00
From: ---
Sent: Wednesday, March 07, 2012 12:43:18 PM
To: ---
Cc:
Subject: RE: Advice requested; short statute
---
Your instincts are correct. There is no partnership. --- is disregarded as separate from --- and thus isn't considered a partner for federal tax purposes. The only owner for federal tax purposes is ---. One owner, no partnership.
Let me know if you need anything else.
---
Source: view the official PDF
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