Category: Tax

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‘As Such’: Soroban Case Puts Limited Partnerships Under Tax Scrutiny

In Soroban Capital Partners, LP v. Commissioner,[1] the U.S. Tax Court determined that the exception to net earnings from self-employment in Section 1402(a)(13) of the Internal Revenue Code of 1986, as amended (the “Code”)[2] does not automatically apply to all limited partners in a state law limited partnership. The court concluded instead that it must…
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Benjamin Miller

Julie Bradlow

Julie M. Bradlow