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 ...
The Fifth Circuit held that a “limited partner” for purposes of the self-employment tax means a partner in a state law limited partnership who has limited liability. The court rejected the IRS’s ...
Results that may be inaccessible to you are currently showing.
Hide inaccessible results