CCA 201617008
Nonpartnership Item
ID:
UILC:
CCA_2016040111303007
6231.03-00, 6231.04-00
Number: 201617008
Release Date: 4/22/2016
From:
Sent: Friday, April 01, 2016 11:30:31 AM
To:
Cc:
Bcc:
Subject: RE: FPAA for Review - statute 6/30/2014
Hi ---,
We cannot determine a partner’s outside basis in an FPAA (absent a section 754 election) because it is not a partnership item. But, we can determine the partnership-level components of it (i.e. contributions, distributions, etc.) in the FPAA.
Thanks,
---
---
---
---
---
---
Source: view the official PDF
Nearby sections (25 sections)
- plr-201618006 · Extension of Time for Making Certain Elections
- plr-201618005 · Extension of Time for Making Certain Elections
- plr-201618004 · Section 2010(c)(5)(A); Portability Election (as…
- plr-201618003 · Qualified Subchapter S Trusts
- plr-201618002 · Reg. 301.7701-3 Classification of Certain Business…
- plr-201618001 · Reg. 301.7701-3 Classification of Certain Business…
- cca-201618010 · Definitions for Chapter 100
- plr-201617004 · Treatment of Material Changes
- plr-201617003 · Extension of Time for Making Certain Elections
- plr-201617002 · Moving Expenses
- plr-201617001 · Inadvertent Terminations
- cca-201617009 · Allowance of Credit
- cca-201617008 · Nonpartnership Item
- cca-201617007 · Limitations in Case of Petition to Tax Court
- cca-201617006 · Accrued Benefit Requirements
- cca-201617005 · Interest on Overpayments (Interest v. No Interest)
- plr-201616013 · Rollover Contributions
- plr-201616012 · Minimum Funding Standards for Multiemployer Plans
- plr-201616007 · Section 42; Low-Income Housing Credit
- plr-201616006 · Other
- plr-201616005 · Revised Schedules
- plr-201616004 · Timely v. Untimely Elections
- plr-201616003 · Revised Schedules
- plr-201616002 · Campaign, Political, etc., Expenses
- plr-201616001 · Inadvertent Terminations