Statute
Section 1402(a)(13)
1 published work
Tax Talks
Tax Court Reaffirmed Soroban’s Holding that Active Limited Partners of State Law Limited Partnerships May Be Subject to Self-Employment Tax
By Richard M. Corn, Robert A. Friedman, Arnold P. May, David S. Miller, Amanda H. Nussbaum, Rita N. Halabi, Mary McNicholas
On December 23, 2024, in Denham Capital Management LP v. Commissioner (T.C. Memo. 2024-114), the Tax Court reaffirmed its earlier ruling in Soroban Capital Partners LP v. Commissioner (161 T.C.…