CCA 201739011
Indian Tribal Government
ID:
UILC:
CCA_2017060714192296
7701.20-00
Number: 201739011
Release Date: 9/29/2017
From:
Sent: Wednesday, June 07, 2017 2:19:22 PM
To:
Cc:
Bcc:
Subject: Request for Technical Assistance: POSTS-117911-12
On 2/14/2017, you submitted a request for technical assistance that asked whether the federal tax lien for the assessment of a FICA tax liability incurred by ---(an unincorporated division of ---) attaches to the assets of ---when ------ charter specifically empowers ------ to create ---for the purpose of legally segregating the assets and liabilities of discrete business endeavors of ------ regardless of common directorship.
Based upon the facts as presented in your request, the notices of federal tax lien filed against
--- are proper. Additionally, the notices of federal tax lien filed against ---are proper.
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Source: view the official PDF
Nearby sections (25 sections)
- plr-201739008 · Other
- plr-201739007 · Inadvertent Terminations
- plr-201739006 · Retroactive Elections
- plr-201739005 · Other
- plr-201739004 · Association v. Trust
- plr-201739003 · Extension of Time for Making Certain Elections
- plr-201739002 · Private Activity Bond; Qualified Bond
- plr-201739001 · Normalization Rules
- cca-201739015 · Carrybacks: Net Operating Loss and Capital Loss
- cca-201739014 · Amended or Supplemental Claims
- cca-201739013 · Civil Actions for Refund
- cca-201739012 · Authority to Issue
- cca-201739011 · Indian Tribal Government
- plr-201738011 · Passive Investment Income
- plr-201738010 · Definitions
- plr-201738009 · Extension of Time for Making Certain Elections
- plr-201738008 · Extension of Time for Making Certain Elections
- plr-201738007 · Section 754; Manner of Electing Optional Adjustment to…
- plr-201738006 · Section 1502; Election to File Consolidated Return
- plr-201738005 · Other
- plr-201738004 · Extension of Time for Making Certain Elections
- plr-201738003 · REMIC Defined
- plr-201738002 · Section 338(g); Election Under Section 1.338-1T(c)(1)
- plr-201738001 · REMIC Defined
- tam-201737011 · Sales or Exchanges With Respect to Controlled…