Dual-Ing with the IRS Over the Employment Status of Partners
7 Pages Posted: 13 Jun 2017
Date Written: May 15, 2017
Abstract
The authors discuss the effect of the preamble to regulations relating to disregarded entities on the long-standing controversy over whether an individual who is a partner may, for a portion of the service provider’s compensation, also be considered an employee for income-tax purposes.
Suggested Citation: Suggested Citation
Oringer, Andrew L. and Burke, Sarah and Binko, Michael, Dual-Ing with the IRS Over the Employment Status of Partners (May 15, 2017). Tax Notes, 2017, Available at SSRN: https://ssrn.com/abstract=2971263
Feedback
Feedback to SSRN
If you need immediate assistance, call 877-SSRNHelp (877 777 6435) in the United States, or +1 212 448 2500 outside of the United States, 8:30AM to 6:00PM U.S. Eastern, Monday - Friday.