CCA 201402014
Tax Matters Partner
ID:
UILC:
CCA_2013121109585001
6231.07-00
Third Party Communication: None
Date of Communication: Not Applicable
Number: 201402014
Release Date: 1/10/2014
From:
Sent: Wednesday, December 11, 2013 9:58:50 AM
To:
Cc:
Bcc:
Subject: RE: Statute extension
Dissolution of the TMP terminates TMP status. So if the designated TMP dissolved, its designation terminated. Since both direct partners dissolved, we can designate an indirect partner as TMP under Treas. Reg. 301.6231(a)(7)-1(n) and (p).
Source: view the official PDF
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