TMP

(redirected from Tax Matters Partner)
AcronymDefinition
TMPTemporary
TMPTrimethylpentane
TMPTrimethoprim
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)
TMPTemporary File
TMPTest Management Protocol
TMPTechnology Migration Plan
TMPToo Many Parameters
TMPToyota Motor Philippines
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
TMPTalent Management Program
TMPTransition Mathematics Project
TMPTransition Management Plan
TMPTraditional Medical Practitioner
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)
TMPTactical Military Pistol
TMPTotal Media Professionals
TMPTest Market Profile
TMPTest and Maintenance Processor
TMPTelecommunications Modem Processor
TMPThe Muslim Parliament (UK)
References in periodicals archive ?
The liaison between a partnership and the IRS under the TEFRA audit procedures was the tax matters partner, who had the authority to bind the partnership in audit and litigation matters.
The new audit rules replace the tax matters partner with a partnership representative.
(10.) Note that under the new partnership audit rules, the "tax matters partner" designation was repealed and replaced by the "partnership representative."
A consent to extend the limitation period for the assessment for partnership items signed by the tax matters partner of a partnership in his capacity as the tax matters partner of another partnership was valid because the individual had the apparent authority to sign the consent.
An in-house tax professional would be subject to the PTIN rules in this scenario even if the individual's employer were the tax matters partner in the partnership or if the individual's employer owned a majority interest in the partnership (i.e., the 50-percent Owner Rule applies only to corporations).
Since the deferral trumps the exclusion, the partners would be placed in an adversarial position, and the general or tax matters partner of that partnership would be faced with a task requiring the wisdom of Solomon.
Woods, who was the tax matters partner of both partnerships, sought judicial review of the FPAAs.
In 2001, the IRS reclassified the banks as creditors rather than equity partners, increasing the tax liability of TIFD III-E Inc., Castle Harbour's tax matters partner, by $62.2 million for tax years 1993 through 1998.
signatures are required for grantor trusts, de-consolidated corporate entities (i.e., subsidiaries owned less than 80 percent), and a myriad of partnership returns and extension requests, including situations where the corporation is the tax matters partner of a U.S.
2010), a partnership reported on its return that it was not subject to TEFRA, although it designated a tax matters partner (a requirement under TEFRA).
The court determined that the information requested by 3K Investments LLC (tax matters partner for plaintiff 3K Investment Partners) was confidential and was irrelevant to the partnership's case.
Moreover, signatures are required for grantor trusts, de-consolidated corporate entities (i.e., subsidiaries owned less than 80 percent), and a myriad of partnership returns and extension requests, including situations where the corporation is the tax matters partner of a U.S.