CCA 201515031
Return Information
ID:
UILC:
CCA_2015040210103901
6103.02-02
[Third Party Communication:
Date of Communication: Month DD, YYYY]
Number: 201515031
Release Date: 4/10/2015
From:
Sent: Thursday, April 02, 2015 10:10:39 AM
To:
Cc:
Bcc:
Subject: RE: Disclosure & TEFRA question
The information can be disclosed both because partnership return information can be disclosed to any partner under section 6103(e) and because, once a TEFRA audit begins, partner information can be disclosed to other partners under section 6103(h)(4)(A) and Abelein v.
U.S., 323 F.3d 1210 (9th Cir, 2003)
Source: view the official PDF
Nearby sections (25 sections)
- plr-201515010 · Inadvertent Terminations
- plr-201515009 · Investment Requirements
- plr-201515008 · Other
- plr-201515007 · Qualified Basis
- plr-201515006 · Special Rules
- plr-201515005 · Tax On Generation Skipping Transfers
- plr-201515004 · Tax On Generation Skipping Transfers
- plr-201515003 · Tax On Generation Skipping Transfers
- plr-201515002 · Tax On Generation Skipping Transfers
- plr-201515001 · Investment In Contract
- cca-201515033 · Tax Matters Partner May Bind Certain Other Partners
- cca-201515032 · Partnership Item
- cca-201515031 · Return Information
- cca-201515030 · Tax Matters Partner
- cca-201515029 · Return Required
- cca-201515028 · Freedom of Information Act
- cca-201515027 · Disclosure to Taxpayer's Designee
- cca-201515026 · Excessive
- cca-201515025 · Limitation of Amount
- cca-201515024 · Limitation of Amount
- cca-201515023 · Disclosure of Return to Attorney-in-Fact
- cca-201515020 · Tax Shelters - Listed Transactions and Other Abusive…
- cca-201515019 · Carrybacks: Net Operating Loss and Capital Loss
- cca-201515018 · Bad Debts and Worthless Securities
- cca-201515017 · Salvage and Reinsurance Recoverable