Fifth Circuit's Decision Interpreting the Limited Partner Exception to Self-Employment Taxes Topic of White Paper From CRS
May 01, 2026
May 01, 2026
WASHINGTON, May 1 (TNSLrpt) -- The Congressional Research Service issued the following Legal Sidebar white paper (No. LSB11425) on April 30, 2026, by legislative attorney Milan N. Ball:
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Fifth Circuit's Decision Interpreting the Limited Partner Exception to Self-Employment Taxes
On January 16, 2026, in Sirius Solutions, L.L.L.P. v. Commissioner, a divided three-judge panel for the U.S. Court of Appeals for the Fifth Circuit (Fifth Circuit) rejecte . . .
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Fifth Circuit's Decision Interpreting the Limited Partner Exception to Self-Employment Taxes
On January 16, 2026, in Sirius Solutions, L.L.L.P. v. Commissioner, a divided three-judge panel for the U.S. Court of Appeals for the Fifth Circuit (Fifth Circuit) rejecte . . .