- William F. Murphy, CPA/PFS, ABV, CFF, CGMA
The Tax Advisor
- IRS grants limited waiver for underpayment of estimated corporate AMT
- Dirty Dozen list ends with easements, digital assets, and more
- Proposed regs. issued for 1% excise tax on corporate stock repurchases
- Two home energy rebates not includible in gross income, IRS says
- AICPA: BOI ruling confuses businesses; enforcement should be delayed
The NTA Blog
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Monthly Archives: May 2017
Partners weren’t limited partners ..Self-employment tax exclusion explained by the Tax Court.
Partners weren’t limited partners for purposes of self-employment tax exclusion Castigliola, TC Memo 2017-62TC Memo 2017-62 The Tax Court has held that, while neither the Code nor any regulatory authority define “limited partner” for purposes of the Code Sec. 1402(a)(13) … Continue reading
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