Alternative to Payment of Imputed Underpayment

ID:
UILC:
CCA_2021081816580943
6226B.00-00
Number: 202139009
Release Date: 10/1/2021
From: ---
Sent: Wednesday, August 18, 2021 4:58:09 PM
To: ---
Cc:
Bcc:
Subject: RE: Deadline, Push Out Statements By BBA Pass-Through Partners
The audited partnership has to furnish statements within 60 days of when the adjustments become finally determined. 301.6226-2(b). The pass through partner has until the extended due date of the audited partnership's adjustment year return to furnish statements (or pay the IU if they fail to furnish).
See 6226(b)(4)(B), 301.6226-3(e)(3)(ii).
---
---
---
---