General IRS Form Over Function: Sirius Solutions and the Fifth Circuit’s Reversal of the Tax Court on Self-Employment Tax Exception for “Limited Partners” By Ross Cohen, Helen Cooper, Caitlin Rieser, and Lucy McAfee
General Legislation The One Big Beautiful Bill Expands Code Section 1202 Gain Exclusion By Ross Cohen, Caitlin Rieser, and Lucy McAfee
IRS Functional Analysis Over Formalism: Soroban and the SECA Exception for Passive Limited Partners By Ross Cohen, Stephanie Bruns, Caitlin Rieser, and Lucy McAfee
IRS Tax-Efficient Ways to Structure Fund Manager Compensation By Ross Cohen, Caitlin Rieser, and Lucy McAfee
General IRS IRS CONTINUES CRACK DOWN ON NIL COLLECTIVES’ ATTEMPTS AT TAX-EXEMPT STATUS By Ross Cohen and Lucy McAfee
