CCA 201320018
Other Requests
ID:
UILC:
CCA_2013042913460501
6227.05-00
Third Party Communication: None
Date of Communication: Not Applicable
Number: 201320018
Release Date: 5/17/2013
From:
Sent: Monday, April 29, 2013 1:46:06 PM
To:
Cc:
Bcc:
Subject: RE: Question on AAR Statutes involving investors
The partners cannot file their own AAR’s unless their statute is open pursuant to their own
Forms 872. I.R.C. 6227(b) and (d).
Source: view the official PDF
Nearby sections (25 sections)
- cca-201323020 · Waiver of Limitation (Waived v. Not Waived)
- cca-201323019 · Lien Priority v. No Lien Priority
- cca-201323018 · Personal Residence Seizure
- cca-201323015 · Joint Ventures
- tam-201321019 · Discharge of Indebtedness
- cca-201321023 · Accrual Method
- cca-201321022 · Limitations on Credit or Refund (Barred v. Not Barred)
- cca-201321021 · Real Property Business
- cca-201321020 · Public Inspection of Written Determinations
- cca-201321018 · Transfers of Intangible Property to Foreign…
- 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