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- Title
Choice of Entity Corner.
- Authors
Tutaj, Adam J.
- Abstract
The article reports on self-employment tax under Section 1402(a)(13) of the Internal Revenue Code (IRC) for a limited partner's share of profits other than guaranteed payments for the services on behalf of the partnership. Topics discussed include exclusion of limited partner applying on limited liability entities, question raised on proposed regulation related to increased tax on small business and releasing of Chief Counsel Advice Memorandum 201436049 by the U.S. Internal Revenue Service.
- Subjects
UNITED States; INTERNAL revenue law; TAXATION of freelance work; BUSINESS partnerships; LIMITED partnership; PRIVATE companies; TAXATION of small businesses; UNITED States. Internal Revenue Service
- Publication
Journal of Passthrough Entities, 2015, Vol 18, Issue 2, p9
- ISSN
1099-7407
- Publication type
Article