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United States: Tax Court Hampers Funds' Ability To Exclude Income Of Non-Passive Limited Partners From Self-Employment Net Earnings - Kramer Levin Naftalis & Frankel LLP

Mondaq Thursday, 14 December 2023
In Soroban Capital Partners LP v. Commissioner,[1]the Tax Court held that the statutory exclusion from the imposition of self-employment tax does not automatically apply...
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