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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