2026-01-19 Fifth Circuit Reverses Tax Court on SE Income for State Law Limited Partners

This week we look at:

• SE Tax Liability for Limited Partners (Sirius Solutions)
• Whistleblower Awards and "Collected Proceeds"
• Statutory Construction of Section 168(k) Amendments
• Updated Safe Harbor Explanations for Section 402(f)
• Modernized Group Tax Exemption Framework
• Tax-Exempt Status of Supplemental Military Housing Allowances