CCA 201235014
Settlement Agreement
ID:
Office:
UILC:
CCA_2012060111520737
---
6224.01-01
Number: 201235014
Release Date: 8/31/2012
From: ---
Sent: Friday, June 01, 2012 11:52:20 AM
To: ---
Cc:
Subject: RE: TEFRA question
State law can provide for a "winding up" period during which the general partner can still act for a dissolved partnership. The time period for doing so would depend on the state in which the partnership was formed.
---
---
But we really don't need any agreement at all for the partnership partner since the partnership took none of the allocations. ------
Source: view the official PDF
Nearby sections (25 sections)
- cca-201238027 · Deferred Exchanges
- cca-201238026 · Intent v. No Intent to Defraud
- cca-201238025 · Definitions
- cca-201237018 · Disclosure within the Department of Treasury
- cca-201237017 · Adjustment to Basis of Stock of, and Indebtedness…
- tam-201235011 · Premiums Earned
- cca-201235020 · Limitations on Assessment and Collection (Barred v. Not…
- cca-201235019 · Tentative Adjustments
- cca-201235018 · Settlement Agreement
- cca-201235017 · Penalties for Aiding and Abetting Understatement of Tax…
- cca-201235016 · Tax Matters Partner May Bind Certain Other Partners
- cca-201235015 · Partnerships
- cca-201235014 · Settlement Agreement
- cca-201235013 · Civil Actions by Persons Other Than Taxpayers
- cca-201235012 · Disclosure to Taxpayer's Designee
- cca-201235010 · Intangible Drilling Costs
- cca-201235009 · Necessity for Signature of Commissioner
- cca-201234027 · Allocation Between Capital Expenditure and Expense
- cca-201234026 · Allocation Between Capital Expenditure and Expense
- cca-201234025 · Failure v. No Failure
- cca-201234024 · Section 179 Property
- cca-201233015 · Small Aircraft on Nonestablished Lines (Taxable v.…
- cca-201231011 · Tax Refunds
- cca-201231010 · United Kingdom
- cca-201231004 · Involuntary