Limited partners are not subject to self-employment taxes in a case recently decided by the Fifth Circuit Court of Appeals.

Partnerships are not subject to income tax at the entity level. Instead, they operate as pass-through entities, meaning the partnership’s income, deductions and credits flow directly to the individual ...

Taxpayers often use entities characterized as partnerships for federal income tax purposes to conduct their business activities. In addition to offering limited liability (e.g., limited liability ...

The self-assured, individualistic nature of the entrepreneur belies the need for a robust network of partnerships. But you can only get so far on your own. Strategic partnerships, amid the shift to ...