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Keywords: self-employment taxes
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Journal Articles
The LLC Controversy: Classifying LLC Members as Limited Partners under Proposed Treas. Reg. §1.1402(a)-2
Available to Purchase
The ATA Journal of Legal Tax Research (2013) 11 (1): 19–32.
Published: 01 March 2013
... characteristic to cause all individual members of an LLC to be classified as limited partners for self-employment tax purposes, or the potential for personal liability to be a sufficient reason to classify all LLC members as general partners. Rather, in Proposed Treas. Reg. §1.1402(a)-2, the Treasury took...
