CCA 201302034
Tax Matters Partner
ID: CCA_2012102411134337 Number: 201302034
Release Date: 1/11/2013
Office: ---
UILC: 6231.07-00
From: ---
Sent: Wednesday, October 24, 2012 11:13:58 AM
To: ---
Cc: ---
Subject: RE: Question on TMP qualification
Our position is set forth in the regulations. A properly designated TMP remains the TMP until a termination event occurs under Treas. Reg. 301.6231(a)(7)-1(L). Leaving the partnership is not a terminating event. No court has invalidated this regulation.
Source: view the official PDF
Nearby sections (25 sections)
- cca-201303016 · ADMINISTRATION: Personnel
- cca-201303015 · Additional First Year Depreciation
- cca-201303014 · Administrative Adjustments Requests
- cca-201303013 · Items Cease to Be Partnership Items in Certain Cases
- cca-201303012 · Partnerships
- cca-201303011 · No Return Filed Equals No Limit
- cca-201303010 · Tax Treatment Determined At Partnership Level
- cca-201302039 · Certain Fringe Benefits
- cca-201302038 · Period of Limitations for Making Assessments
- cca-201302037 · Election - Time and Manner
- cca-201302036 · Definition of Underpayment
- cca-201302035 · Signing of Returns and Other Documents
- cca-201302034 · Tax Matters Partner
- cca-201302033 · Disclosure to Persons Having Material Interest
- cca-201302032 · Offers in Compromises
- cca-201302031 · Definitions
- cca-201302030 · Credits or Refunds After Period of Limitation…
- cca-201302029 · Salary and Wages . . .
- cca-201302028 · Collection Due Process - Levy
- cca-201302027 · Notice of Fiduciary Relationship (See Also 3467)
- cca-201302026 · Fiduciary v. Agent
- cca-201302025 · After Limitation Period
- cca-201302024 · Other
- cca-201302021 · Indian Health Care Benefits
- cca-201302018 · Indirect Costs