CCA 201343023
Tax Matters Partner
ID:
UILC:
CCA_2013090413024801
6231.07-00
Third Party Communication: None
Date of Communication: Not Applicable
Number: 201343023
Release Date: 10/25/2013
From:
Sent: Wednesday, September 04, 2013 1:02:49 PM
To:
Cc:
Bcc:
Subject: RE: Foreign GP as TMP
Treas. Reg. 301.6231(a)(7)-1(b)(2) prohibits the designation of a foreign partner as
TMP (unless the IRS consents) if there are any domestic partners eligible. Since there are no eligible domestic partners, this limitation does not apply and the partnership is free to designate either of the two foreign partners as TMP.
Source: view the official PDF
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