CCA 201721019
Partnership Item
ID:
UILC:
CCA_2017040514353443
6231.03-00
Number: 201721019
Release Date: 5/26/2017
From:
Sent: Wednesday, April 05, 2017 2:35:34 PM
To:
Cc:
Bcc:
Subject: RE: TEFRA question
The proper tax year is a partnership item. It’s up to you whether you put it in there.
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Source: view the official PDF
Nearby sections (25 sections)
- plr-201721012 · Section 2010(c)(5)(A); Portability Election (as…
- plr-201721011 · Other
- plr-201721010 · Revised Schedules
- plr-201721009 · Revised Schedules
- plr-201721008 · Inadvertent Terminations
- plr-201721007 · Qualifying Income
- plr-201721006 · Special Valuation Rules for Transfers in Trust
- plr-201721005 · Section 2010(c)(5)(A); Portability Election (as…
- plr-201721004 · Inadvertent Terminations
- plr-201721003 · Section 642(c); Election for Estate Trust to Deduct…
- plr-201721002 · Certain Transfers to Creditors
- plr-201721001 · Section 2010(c)(5)(A); Portability Election (as…
- cca-201721019 · Partnership Item
- cca-201721018 · Levy and Distraint
- cca-201721017 · Disclosure for Investigative Purposes
- cca-201721016 · Suspension of Running of Period of Limitation…
- cca-201721015 · Interest
- cca-201721013 · Partner's Distributive Share
- plr-201720009 · Certain Employee Contributions
- plr-201720008 · Definition of Real Estate Investment Trust
- plr-201720007 · Extension of Time for Making Certain Elections
- plr-201720006 · Section 2010(c)(5)(A); Portability Election (as…
- plr-201720005 · Section 2010(c)(5)(A); Portability Election (as…
- plr-201720004 · Extension of Time for Making Certain Elections
- plr-201720003 · Section 642(c); Election for Estate Trust to Deduct…