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Tax Court Finds That SECA Limited Partner Exception Requires 'Functional Analysis Test' - Tax Authorities - Vimarsana News

Tax Court Finds That SECA Limited Partner Exception Requires 'Functional Analysis Test' - Tax Authorities

Published: March 28, 2024

A recent U.S. Tax Court decision provides clarity to what the Internal Revenue Service ("IRS") considers a limited partner for purposes of the ‘limited partner exception...

Source: mondaq.com
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A Decision in US Tax Court Affects Limited Partners and SECA | Allen Barron, Inc. - Vimarsana News

A Decision in US Tax Court Affects Limited Partners and SECA | Allen Barron, Inc.

Published: December 14, 2023

A recent decision in the US Tax Court affects limited partners and SECA – the Self Employed Contributions Act. In this case, Soroban Capital Partners LP (a hedge fund management...

Source: jdsupra.com
Related Topics:
United StatesUs CorporationPartner ExceptionUnited States Tax CourtUs Tax CourtSelf Employed ContributionsSoroban Capital PartnersLimited Partner Exception