Election Out for Certain Partnerships with 100 or Fewer Partners, Etc.

ID:
UILC:
CCA_2022121407553343
6221.01-00
[Third Party Communication:
Date of Communication: Month DD, YYYY]
Number: 202312001
Release Date: 3/24/2023
From: ---
Sent: Wednesday, December 14, 2022 7:55:33 AM
To: ---
Cc:
Bcc:
Subject: RE: delinquent election invalid?
Yes. An election out of BBA can only be made on a timely filed return (including extensions).
Jenni Black (she/her)
Senior Counsel
CC:PA:07
Phone: (202) 317-5216