IRS Addresses Loss Limitations and Self-Employment Tax

UILC: 1402.01-00, 465.00-00
Release Date: 4/19/2019

ID: CCA_2019030415405751

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,

* * *