CCA 201742025
Tax Matters Partner
ID:
UILC:
CCA_2017100408553643
6231.07-00
Number: 201742025
Release Date: 10/20/2017
From:
Sent: Wednesday, October 04, 2017 8:55:36 AM
To:
Cc:
Bcc:
Subject: RE: Quick TEFRA question
Either. To be a TMP, a person has to be a general partner at some time during the taxable year for which the designation is made or a general partner at the time the designation is made. Treas. Reg. 301.6231(a)(7)-1(b)(1). For purposes of an LLC, general partner is a member-manager. So the member would need to be a manager either at some point during the taxable year at issue or at the time the designation is made.
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Source: view the official PDF
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