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NTA2420

SECA - When is a Partner Self-Employed

Date
November 12, 2024
$49
Standard Price
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Thumbnail for 2024 AICPA & CIMA National Tax Conference
This includes sessions from the conference: 2024 AICPA & CIMA National Tax Conference

This session pertains to whether a partner in a partnership must include net business income / (loss) in net earnings from self-employment (NESE). In particular, this session will focus on the exclusion of income / (loss) from NESE under section 1402(a)(13).

Learning Objectives

  • Distinguish the history of IRC section 1402(a)(13)
  • Identify the litigation position of the IRS in recent cases

Speaker

Speaker Image for David Kirk
David H. Kirk, CPA/PFS, J.D., LL.M., CFP
National Tax Partner, Ernst & Young LLP

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