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NTA2420
SECA - When is a Partner Self-Employed
Date
November 12, 2024
$49
Standard Price
This product is also available as part of the following products:
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
David H. Kirk, CPA/PFS, J.D., LL.M., CFP
National Tax Partner, Ernst & Young LLP
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