![United States: Tax Court Finds That SECA Limited Partner Exception Requires 'Functional Analysis Test' - Gray Reed & McGraw LLP](https://cdn.newsserve.net/ONPglobe256.png)
United States: Tax Court Finds That SECA Limited Partner Exception Requires 'Functional Analysis Test' - Gray Reed & McGraw LLP
A recent U.S. Tax Court decision provides clarity to what the Internal Revenue Service ("IRS") considers a limited partner for purposes of the ‘limited partner exception...
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