CCA 201221019
Exception for Small Partnerships
ID: CCA_2012050408160337 Number: 201221019
Release Date: 5/25/2012
Office: ---
UILC: 6231.01-01
From: ---
Sent: Friday, May 04, 2012 8:16:20 AM
To: ---
Cc: ---
Subject: RE: TEFRA Question
For the year ending --- TEFRA would apply to X. because it has a flow through entity as a partner.
Treas. Reg. 301.6231(a)(1)-1(a)(2).
For --- X would not be subject to TEFRA because it is no longer a partnership. With only one "partner" it would be a disregarded entity.
Source: view the official PDF
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