United States: Tax Court Raises Questions About SECA Exemption Claimed By Fund Managers - Ropes & Gray LLP
Tuesday, 23 January 2024
In Soroban Capital Partners LP v. Commissioner,1 the Tax Court addressed the scope of the so-called "limited partner exception" from U.S. federal self-employment tax ("SECA").
In Soroban Capital Partners LP v. Commissioner,1 the Tax Court addressed the scope of the so-called "limited partner exception" from U.S. federal self-employment tax ("SECA").
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