CCA 201040013
Partnership Item
ID: CCA_2010090814240937 Number: 201040013
Release Date: 10/8/2010
Office: ---
UILC: 6231.03-00
From: ---
Sent: Wednesday, September 08, 2010 2:24:12 PM
To: ---
Cc: ---
Subject: RE: TEFRA & SE Tax
Self employment income is trade or business income, not investment income. So you will need to clearly separate the amount of trade or business income that would be subject to self employment tax if any partner is an individual or pass-thru partner. This issue is discussed in detail on Olsen-Smith v.
Commissioner.
Source: view the official PDF
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