CCA 200221010: Failure to Adequately Disclose Gifts Keeps Open SOL

BVResearch Pro
Willamette Insights
November 1, 2003
Jacquelyn Dal Santo
Gregg Gaffen
Timothy Meinhart

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Summary

Last year, the Internal Revenue Service (ôServiceö) issued Chief Counsel Advice (CCA) 200221010 regarding a taxpayer gift of a limited liability company (LLC) ownership interest. This CCA relates to: 1. the three-year statute of limitations (SOL) on ...
CCA 200221010: Failure to Adequately Disclose Gifts Keeps Open SOL
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