CCA 201303010
Tax Treatment Determined At Partnership Level
ID: CCA_2012121908232537 Number: 201303010
Release Date: 1/18/2013
Office: ---
UILC: 6221.00-00
From: ---
Sent: Wednesday, December 19, 2012 8:23:48 AM
To: ---
Cc: ---
Subject: RE: Confirmation of IRS's position regarding whether reasonable cause can also be considered in a partnership-level proceeding You are correct that IRS position is that the partnership's reasonable cause is a defense that may be raised at the partnership level (based on the state of mind and actions of the managing general partners). We do not follow Clearmeadow.
Source: view the official PDF
Nearby sections (25 sections)
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