CCA 201447031
Partnership Item
ID:
UILC:
CCA_2014110608110401
6231.03-00, 6222.00-00
[Third Party Communication:
Date of Communication: Month DD, YYYY]
Number: 201447031
Release Date: 11/21/2014
From:
Sent: Thursday, November 06, 2014 8:11:04 AM
To:
Cc:
Bcc:
Subject: RE: Outside basis and TEFRA
Exam cannot dispute the tier one partnership items on the K-1 it issued to tier two that tier two used to compute its outside basis in tier one. I.R.C. 6222; Roberts v.
Commissioner, 94 T.C. 853, 860-62. Exam would have to open a TEFRA proceeding for tier one in order to dispute tier one’s partnership items.
Source: view the official PDF
Nearby sections (25 sections)
- cca-201451027 · Interest
- tam-201450020 · Organization of Past or Present Armed Forces Members
- cca-201450019 · In General
- tam-201448032 · Not Able to Identify Under Present List
- tam-201448020 · Economic Interest in Mineral in Place
- cca-201447038 · Transferred Assets (See 9113.00-00)
- cca-201447037 · Coordination with Deficiency Proceedings
- cca-201447036 · Affected Item
- cca-201447035 · LEVY
- cca-201447034 · Interest on Underpayment, Nonpayment, or Extensions of…
- cca-201447033 · Limitation of Amount
- cca-201447032 · Limitations on Assessment and Collection (Barred v. Not…
- cca-201447031 · Partnership Item
- cca-201447030 · Interest
- cca-201447029 · Production of Books
- cca-201447028 · Levy and Distraint
- cca-201447025 · Information at Source
- cca-201446022 · Other Rules
- cca-201446021 · Accumulated Adjustments Account
- cca-201446020 · Investment of Earnings in U.S. Property
- cca-201446019 · Associations v. Corporations
- cca-201446018 · Allocation and Apportionment of Deductions (In General)
- tam-201445010 · Derived for the Lease, Rental, License, Sale, Exchange,…
- cca-201445009 · Limitations on Losses of Individuals - Casualty and…
- cca-201443019 · Ordinary Income and Capital Gain Property