Tax Warrior Chronicles

"Limited Partner" for Tax Purposes? What are the Stakes?

Posted on Mon, Mar 18, 2013

This Journal of Taxation column, edited by Sheldon I. Banoff and Richard M. Lipton, comments on the IRS's and courts' positions on characterizing members of limited liability entities as "limited partners" and "general partners," for purposes of potential self-employment tax avoidance under Section 1402(a)(13).  

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