CCA 201303013
Items Cease to Be Partnership Items in Certain Cases
ID: CCA_2012113010080737 Number: 201303013
Release Date: 1/18/2013
Office: ---
UILC: 6231.13-00
From: ---
Sent: Friday, November 30, 2012 10:08:22 AM
To: ---
Cc: ---
Subject: RE: non-filer partner in bankruptcy
The conversion occurred on the date the bankruptcy proceeding was filed. Subsequent years convert on the date a claim can be filed for those years - usually the due date of the subsequent year returns. Treas.
Reg. 301.6231(c)-7(a)
Source: view the official PDF
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