CCA 201251017
Exception for Small Partnerships
ID: CCA_2012101711220937 Number: 201251017
Release Date: 12/21/2012
Office: ---
UILC: 6231.01-01
From: ---
Sent: Wednesday, October 17, 2012 11:22:24 AM
To: ---
Cc: ---
Subject: RE: TEFRA - TBE
A tenancy by the entirety (TBE) partnership interest does not take you out of the small partnership exception because a TBE is not a pass-thru "person" with the meaning of section 6231(a)(9) and Treas.
Reg. 301.6231(a)(1)-1(a)(2). See also I.R.C. 7701(a)(1).
Source: view the official PDF
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