Download This PaperSelf-Employment Taxes and Passthrough Entities: Where are We Now?
66 Pages Posted: 7 Oct 2005
Abstract
In this report, the authors review the history of the application of the self-employment tax provisions of section 1402 to members of entities taxed as partnerships that do not fit the statutory labels of general partners and limited partners, they also summarize the guidance available to practitioners.
Suggested Citation: Suggested Citation
Culpepper, David C. and Holo, Sanford and Keatinge, Robert R. and Lenz, Thomas C. and Schippel, Bahar A. and Shapack, Richard A. and Yearout, Thomas E., Self-Employment Taxes and Passthrough Entities: Where are We Now?. Tax Notes, Vol. 109, No. 2, October 10, 2005, Available at SSRN: https://ssrn.com/abstract=823045
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