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2026-01-19 Fifth Circuit Reverses Tax Court on SE Income for State Law Limited Partners

Published 4 weeks ago
Description

This week we look at:

  • SE Tax Liability for Limited Partners (Sirius Solutions)
  • Whistleblower Awards and "Collected Proceeds"
  • Statutory Construction of Section 168(k) Amendments
  • Updated Safe Harbor Explanations for Section 402(f)
  • Modernized Group Tax Exemption Framework
  • Tax-Exempt Status of Supplemental Military Housing Allowances
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