The Fifth Circuit vacated and remanded a Tax Court decision, holding that the limited partner exception from net earnings from self-employment under Sec. 1402(a)(13) applies to a partner in a limited ...

Sec. 1401(a) imposes a Social Security and Medicare tax based on the self–employment income of every individual. “Self–employment income” is defined in Sec ...

As we look back on 2025, the AICPA Tax Division’s Tax Executive Committee, along with its 14 committees and technical resource panels and various task forces, had over 40 tax advocacy successes.

FederalRegister.gov retrieves relevant information about this document from Regulations.gov to provide users with additional context. This information is not part of the official Federal Register ...

On Nov. 28, 2023, the Tax Court held that to determine whether the distributive share of partnership profits of a state-law limited partner qualifies for the exception from self-employment tax in Sec.

In the study of categories with two binary operations, one usually assumes a distributivity condition (e.g., how multiplication distributes over addition). However, today we’ll introduce a different ...

Abstract: In this paper, marine environment exploration based on multi-AUV (multiple Autonomous Underwater Vehicles) systems is studied mainly concerning about task allocation strategies in targets ...

Cookies are small files stored on your device when you visit a website. We use some essential cookies to make this website work. We would like to set additional cookies to remember your settings and ...

remove-circle Internet Archive's in-browser bookreader "theater" requires JavaScript to be enabled. It appears your browser does not have it turned on. Please see ...