CCA 201239006
Adjustments
ID: CCA_2012080608131137 Number: 201239006
Release Date: 9/28/2012
Office: ---
UILC: 860.03-00
From: ---
Sent: Monday, August 06, 2012 8:13:28 AM
To: ---
Cc: ---
Subject: RE: TMP and REIT ---
REITS are treated as partnerships for purposes of subtitle F of the Code including the TEFRA procedures under section 860F(e).
Under Treas. Reg. 1.860F-4(d), only a residual interest holder may be designated as Tax Matters
Partner.
Source: view the official PDF
Nearby sections (25 sections)
- cca-201241007 · Regulations with Respect to Certain Special Enforcement…
- cca-201241006 · Other Requests
- cca-201241005 · Partner's Distributive Share
- cca-201240023 · Limitations on Assessment and Collection (Barred v. Not…
- cca-201240022 · Levy and Distraint
- cca-201240021 · Finality
- cca-201240020 · Collection Due Process - Levy
- cca-201240019 · Subpart F Income Defined
- cca-201239010 · Period of Limitations for Making Assessments
- cca-201239009 · Confidentiality and Disclosure of Returns and Return…
- cca-201239008 · Qualified Conservation Contribution
- cca-201239007 · Collection Due Process - Levy
- cca-201239006 · Adjustments
- cca-201238028 · Return Not Filed--Exception to Period of Limitations
- 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