Calvin Lee

Cooley LLP

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Soroban: An Update After US Tax Court Ruling

On May 28, 2025, the US Tax Court ruled that investment manager limited partners in Soroban Capital Partners were active limited partners and, as such, were ineligible for the limited partner exception to self-employment...more

6/6/2025  /  Appeals , Internal Revenue Code (IRC) , Investment Management , Limited Partnerships , Partnerships , Self-Employment Tax , Tax Court , Tax Liability
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