2/3/2026 6:38:13 PM Fifth Circuit Rejects Tax Court’s Definition of “Limited Partner” for Self-Employment Tax Purposes By Preston Dyer John Laughlin The U.S. Court of Appeals for the Fifth Circuit ruled that the meaning of “limited partner” under Section 1402(a)(13) of the Internal...
2/3/2026 6:35:29 PM Texas Comptroller Reaffirms Sales Tax on Exempt Construction Services Included in Total Charge By Josh Prywes The Texas Comptroller of Public Accounts recently upheld an assessment of additional sales tax on construction services performed between...