Trusts and Self-Employment Tax
Trusts and Self-Employment Tax
Date
2003-04-18
Authors
Harl, Neil
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Altmetrics
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Research Projects
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Iowa State University Digital Repository
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Iowa State University Digital Repository
Abstract
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.