In Sirius Solutions, the court rejected a participation-based test for self-employment tax, finding that limited liability, ...

The U.S. Fifth Circuit Court of Appeals released its decision in Sirius Solutions v. Commissioner on January 16. This is a ...

A business organization that allows limited partners to enjoy limited personal liability while general partners have unlimited personal liability A limited partnership is similar to a general ...

On January 16, 2026, the US Court of Appeals for the Fifth Circuit became the first federal appellate court to interpret the ...

How to Account for Consolidation of Limited Partnership. The consolidation process allows you to combine the separate financial reports of the entities that your parent company controls. In the ...

Learn about limited partnerships, how they compare with other partnerships and how to form a limited partnership. Many, or all, of the products featured on this page are from our advertising partners ...

LPs are entities or individuals who contribute capital to VC funds. In venture capital, limited partners or LPs are entities or individuals who contribute capital to VC funds. LPs invest in the fund’s ...

The U.S. Court of Appeals for the Fifth Circuit issued a pivotal decision in Sirius Solutions, L.L.L.P. v. Commissioner on January 16, 2026, ...

Different types of businesses and business interests hold different levels of liability when it comes to debts and obligations. Owners of sole proprietorship businesses and general partnerships may be ...

A limited liability limited partnership is a hybrid of various business entities. Many, or all, of the products featured on this page are from our advertising partners who compensate us when you take ...