Journal Issue:
Agricultural Law Digest: Volume 14, Issue 8
Agricultural Law Digest: Volume 14, Issue 8
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Trusts and Self-Employment Tax
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2003-04-18)
With the increase in the use of trusts, both inter vivos and testamentary, in recent years, the question of self-employment tax liability has arisen frequently. Recently, the Internal Revenue Service issued two Technical Advice Memoranda (TAMs) casting light on the self-employment tax liability for trust distributions.
Publication
Cases, Regulations, and Statutes
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2003-04-18)