Deductions Limited to Amount at Risk

ID:
UILC:
CCA_2019030415405751
1402.01-00, 465.00-00
Number: 201916005
Release Date: 4/19/2019
From:
Sent: Monday, March 04, 2019 3:40:57 PM
To:
Cc:
Bcc:
Subject: SECA-loss limitations
Hi,
Attached is a CCA memo based on our earlier discussions, including about a general fact pattern, on the issue of whether the loss limitations apply in determining a general partner’s self-employment tax. We will publish a redacted version (as necessary for any privileged or confidential information).
If you have any questions or concerns, feel free to contact us.
Thank you,
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