In Sirius Solutions, the court rejected a participation-based test for self-employment tax, finding that limited liability, and not day-to-day activity, controls who qualifies for the self-employment ...
On January 16, 2026, the Fifth Circuit decided Sirius Solutions, L.L.L.P. v. Commissioner, which vacated a prior decision of the Tax Court that had denied limited partners in a state law limited ...
On January 16, 2026, the U.S. Court of Appeals for the Fifth Circuit decisively rejected the IRS’ attempt to narrow the definition of “limited partner” for purposes of the self-employment tax ...
As the name implies, a limited partner in a partnership is a partner, in contrast to a general partner, who has liability for ...
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