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- Title
Reinterpreting the Limited Partner Exclusion to Maximize Labor Income in the Self-Employment Tax Base.
- Authors
Erdman, Laura E.
- Abstract
The article discusses a limited partner tax exclusion in relation to the maximization of labor income in the self-employment tax base in America as of September 2013, focusing on Section 1402(a)(13) of the U.S. Internal Revenue Code which deals with unincorporated business owners, Social Security benefits, and the distributive shares of limited partners. The U.S. Social Security Act of 1935 is mentioned, along with limited liability partnerships (LLPs) and income from employment (FICA) taxes.
- Subjects
UNITED States; TAXATION of limited partnerships; TAXATION of freelance work; TAX exclusions; UNITED States. Internal Revenue Code; LIMITED liability partnership; INCOME tax laws; UNITED States. Social Security Act; TAX laws
- Publication
Washington & Lee Law Review, 2013, Vol 70, Issue 4, p2389
- ISSN
0043-0463
- Publication type
Article