CCA 201319026
Partner
ID:
UILC:
CCA_2013040409530201
6231.02-00
Number: 201319026
Release Date: 5/10/2013
From:
Sent: Thursday, April 04, 2013 9:53:02 AM
To:
Cc:
Bcc:
Subject: RE: Question regarding Forms 872
State law is irrelevant under the Supreme Court cases Culbertson and Tower. For federal tax purposes you are only a partner if you join capital or services together in a trade or business for profit.
Source: view the official PDF
Nearby sections (25 sections)
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- cca-201320020 · Issues Related to Statutes Other Than Contained in…
- cca-201320019 · Assessment Authority
- cca-201320018 · Other Requests
- cca-201320014 · TAX SHELTERS
- cca-201319030 · Limitations on Assessment and Collection (Barred v. Not…
- cca-201319029 · Extension by Agreement
- cca-201319028 · Period for Filing Petition
- cca-201319027 · Tax Treatment Determined At Partnership Level
- cca-201319026 · Partner
- cca-201319025 · Tax Matters Partner May Bind Certain Other Partners
- cca-201319024 · Husband and Wife
- cca-201319023 · Extension by Agreement
- cca-201319022 · Application of Consistent Settlement Rule
- cca-201319021 · Taxable Years of Partner and Partnership
- cca-201319019 · Miscellaneous Issues
- cca-201319018 · Determination of Amount of and Recognition of Gain or…
- cca-201319017 · Statute of Limitations on Collection of Interest
- cca-201319015 · Wages Subject to Withholding
- cca-201319014 · Exception for Small Partnerships
- cca-201319013 · Definitions
- cca-201319012 · Transferee Liability