CCA 201638023
Disclosure of Return in Individual's Title 11 Case
ID:
UILC:
CCA_2016080513503417
6103.05-10
Number: 201638023
Release Date: 9/16/2016
From:
Sent: Friday, August 05, 2016 1:50:34 PM
To:
Cc:
Bcc:
Subject: FW: Bankruptcy disclosure issue we have been discussing
Hello ---
See below that the individual trustee is not also trustee of the entity. Based on this determination, the disclosure answer under 6103(e)(5) must be denial.
Hope this helps.
---
Source: view the official PDF
Nearby sections (25 sections)
- plr-201638012 · Fair Market Value Method
- plr-201638011 · Extension of Time for Making Certain Elections
- plr-201638010 · Extension of Time for Making Certain Elections
- plr-201638009 · Section 754; Manner of Electing Optional Adjustment to…
- plr-201638008 · Other
- plr-201638007 · Reg. 301.7701-3 Classification of Certain Business…
- plr-201638006 · Reg. 301.7701-3 Classification of Certain Business…
- plr-201638005 · Extension of Time for Making Certain Elections
- plr-201638004 · Change in Identity, etc. (Type "F")
- plr-201638003 · Inadvertent Terminations
- plr-201638002 · Transportation of Persons by Air (Taxable v. Nontaxable)
- plr-201638001 · Section 168; MACRS
- cca-201638023 · Disclosure of Return in Individual's Title 11 Case
- plr-201637013 · Assets for Control of Transferee (Type "D")
- plr-201637011 · Mixed Straddle Account
- plr-201637010 · Earnings and Profits
- plr-201637009 · Extension of Time for Making Certain Elections
- plr-201637008 · Extension of Time for Making Certain Elections
- plr-201637007 · Qualifying Income
- plr-201637006 · Workmen's Compensation
- plr-201637005 · Foreign Personal Holding Company Income
- plr-201637004 · Reg. 301.7701-3 Classification of Certain Business…
- plr-201637003 · Other
- plr-201637002 · Other
- cca-201637015 · Miscellaneous Issues