Common use of Contents of statement Clause in Contracts

Contents of statement. The state- ment shall— (i) Be clearly identified as an election under section 6223(e)(2) or (3); (ii) Specify the election being made (that is, application of final partner- ship administrative adjustment, court decision, consistent settlement agree- ment, or nonpartnership item treat- ment); (iii) Identify the partner making the election and the partnership by name, address, and taxpayer identification number; (iv) Specify the partnership taxable year to which the election relates; and (v) Be signed by the partner making the election.

Appears in 3 contracts

Sources: Internal Revenue Service Regulations, Internal Revenue Service Regulations, Tax Procedure Agreement