(redirected from Tax Matters Partner)
TMPTen Museum Park (Miami, FL)
TMPTraffic Management Plan (various locations)
TMPTélévision Mobile Personnelle (French: Personal Mobile TV)
TMPThe Motion Picture
TMPThe Manhattan Project
TMPToyota Motor Philippines Corporation (est. 1988)
TMPThe Music People (various locations)
TMPText My Phone
TMPThe Miniatures Page (website magazine)
TMPToyota Motor Philippines
TMPToo Many Parameters
TMPTechnology Migration Plan
TMPTemporary File
TMPTest Management Protocol
TMPStar Trek: The Motion Picture (first Star Trek movie)
TMPTheban Mapping Project (est. 1978)
TMPTactical Machine Pistol
TMPTransportation Management Plan
TMPThermomechanical Pulp
TMPThymidine 5'-Monophosphate
TMPTax Matters Partner
TMPTell Me, Please
TMPTranscontinental Music Publications (Union for Reform Judaism)
TMPTourism Master Plan (various locations)
TMPTransportation Motor Pool
TMPThe Meeting Place (online Uru community)
TMPTelecommunications Management Program (US DoD)
TMPTemplate Metaprogramming
TMPTrans-Membrane Pressure
TMPTurbo Molecular Pump
TMPTravel Marketing Professional (certification)
TMPThe Murfreesboro Post (news publication; Murfreesboro, TN)
TMPTime Management Products (Simi Valley, CA)
TMPTrimethyl Phosphate
TMPTransportation Management Program
TMPTokai Medical Products (Japan)
TMPTerminal Monitor Program
TMPThe Millennial Project
TMPToronto Motorsports Park
TMPThe Mothman Prophecies (movie)
TMPTechnology Migration Program (Cisco)
TMPTeacher Mentor Program
TMPTest Management Protocol (ATMF)
TMPTesting at Manufacturer's Premises (product safety)
TMPTrusted Mobile Platform (IBM, Intel, NTT)
TMPTampere, Finland - Tampere-Pirkkala (Airport Code)
TMPTaranggana Maha Prawira (Jakarta)
TMPThe Mad Project
TMPTheater Manpower Forces (US DoD)
TMPTechnical Management Plan
TMPTransition Mathematics Project
TMPTalent Management Program
TMPTraditional Medical Practitioner
TMPTransition Management Plan
TMPTraining Management Plan
TMPTask Management Plan
TMPTime Manner Place (language)
TMPTransport Mission Pilot
TMPThe Manager's Program (Northwestern University MBA)
TMPTarget Materials Program
TMPTimed Manual Performance
TMPTivoli Management Platform
TMPTechnology Master Planning
TMPTechnical Maintenance Plan (Royal Australian Air Force)
TMPTactical Munitions Dispenser
TMPtrimethylol propan
TMPTerminal Message Processor
TMPTest Management Plan
TMPTelecommunications Management Plan
TMPTechnical Manual Part/Plan
TMPTimor Portugese (East Timor, former ISO code; now TLS)
TMPTotal Media Professionals
TMPTest Market Profile
TMPTest and Maintenance Processor
TMPTactical Military Pistol
TMPTelecommunications Modem Processor
TMPThe Muslim Parliament (UK)
References in periodicals archive ?
regardless of size, will need to amend its partnership agreement" to reflect the new regime in numerous ways, as well as replace its tax matters partner with the new partnership representative, all before Jan.
In 2007, Summit SV Holdings, another LLC, was a member of Summit and was also its tax matters partner (TMP) in 2007, the year at issue.
Thus, the 50-percent Owner Rule does not apply to partnerships and an employee of a partner will never be considered an employee of a partnership for purposes of the PTIN rules even if the individual's employer is the tax matters partner, sole general partner, and majority owner of the partnership.
General partners and tax matters partners may be subject to increased personal liability and the threat of litigation due to the conflicting interests of the partners and the reporting requirements.
During the years involved, Alan Ginsburg was a partner, but not the tax matters partner (TMP), of AHG Investments.
3K Investment Partners, 3K Investments LLC, Tax Matters Partner v Commissioner, 133 TC no.
In a turnaround from the normal case, the taxpayer maintained that this case involved a partnership item and therefore the IRS should have issued an FPAA to the tax matters partner of the entity instead of issuing a notice of deficiency to the taxpayer.
the same court denied a motion by Jade's managing member and tax matters partner, Sentinel Advisors LLC, to reconsider the court's earlier imposition of a negligence penalty at the partnership level.
Home Concrete filed its partnership tax return in April 2000, and, under normal circumstances, the IRS would have had until April 2003 to assess any additional tax through the tax matters partner under the unified audit procedures and, in turn, to the partners of Home Concrete.
Although the taxpayer was not the tax matters partner, he was entitled to have the Tax Court adjudicate an issue involving a partnership item.
19) Responsibility for designating a successor tax matters partner lies with the partnership.
Under those provisions, a partnership being audited must delegate someone to act as its official representative in IRS matters (the tax matters partner [TMP]) The provisions also apply to other entities that are taxed as partnerships (for example, certain limited liability companies); such entities also may be subject to these rules and thus may need to designate TMPs.