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 Revenue Code of
| less than a minute read
Fifth Circuit Rejects Tax Court’s Definition of “Limited Partner” for Self-Employment Tax Purposes

/Passle/695b9da0a03b71d63781da20/SearchServiceImages/2026-03-25-20-16-18-489-69c44292c04c876c1a17433b.jpg)
/Passle/695b9da0a03b71d63781da20/SearchServiceImages/2026-03-17-21-03-04-768-69b9c188655b308045359d0c.jpg)
/Passle/695b9da0a03b71d63781da20/SearchServiceImages/2026-03-06-18-43-24-335-69ab204c28639689752061a2.jpg)
/Passle/695b9da0a03b71d63781da20/SearchServiceImages/2026-02-03-18-35-26-588-69823fee96586091c06fe2c8.jpg)