CCA 201244019
Regulations with Respect to Certain Special Enforcement Areas
ID: CCA_2012090713251237 Number: 201244019
Release Date: 11/2/2012
Office: ---
UILC: 6231.14-00
From: ---
Sent: Friday, September 07, 2012 1:25:37 PM
To: ---
Cc: ---
Subject: RE: Prompt Assessment on a 10/15/12 Statute
A request for prompt assessment under section 6501(d) only converts partnership items if the TEFRA proceeding is not yet complete. Treas. Reg. 301.6231(c)-8(prompt assessment conversion) and -3 (no conversion if partnership items have already been finally determined).
Source: view the official PDF
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