“Limited Partner” exception to Self-Employment Tax under IRC Section 1402(a)(13)

Disclaimer: This article may be out of date and recent developments on this topic may render the provisions of this article inapplicable. On December 23, 2024, the Tax Court reaffirmed its interpretation of the “limited partner exception” to self-employment tax under section 1402(a)(13) of the Internal Revenue Code in Denham Capital Management LP v. Commissioner […]