![United States: Tax Court Holds That Active Limited Partners Of State Law Limited Partnerships May Be Subject To Self-Employment Tax - Proskauer Rose LLP](https://cdn.newsserve.net/ONPglobe256.png)
United States: Tax Court Holds That Active Limited Partners Of State Law Limited Partnerships May Be Subject To Self-Employment Tax - Proskauer Rose LLP
Section 1402(a)(13) of the Internal Revenue Code provides that the distributive share of "limited partners, as such" from a partnership is not subject to self-employment tax.
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