CCA 201303011
No Return Filed Equals No Limit
ID: CCA_2012112009175554 Number: 201303011
Release Date: 1/18/2013
Office: ---
UILC: 6231.01-01, 6229.03-02
From: ---
Sent: Tuesday, November 20, 2012 9:17:57 AM
To: ---
Cc: ---
Subject: FW: No partnership return filed
If the partnership falls within the section 6231(a)(1)(B) small partnership exception, then section 6229 is NOT applicable. Consider application of other vehicles for extension of the limitations period such as sections 6501(c)(1)(false return), (c)(2)(willful attempt to avoid tax), and (e)(substantial omission of items).
Source: view the official PDF
Nearby sections (25 sections)
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- cca-201304006 · Extension of Time to Pay Estate Tax
- cca-201303016 · ADMINISTRATION: Personnel
- cca-201303015 · Additional First Year Depreciation
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- cca-201303013 · Items Cease to Be Partnership Items in Certain Cases
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- 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
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- cca-201302035 · Signing of Returns and Other Documents
- cca-201302034 · Tax Matters Partner
- cca-201302033 · Disclosure to Persons Having Material Interest
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