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 ...

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, ...

In certain circumstances, two or more people organize their business as a limited liability partnership to receive some unique benefits. LLPs are often used by professional services businesses, like ...

A partnership is an agreement between two or more companies or individuals to jointly own and operate a business. Partners share managerial duties and the profit and losses of the company. A limited ...

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Limited partnerships (LPs) are a specific type of business structure that consists of at least one general partner and one or more limited partners. The general partner typically assumes full ...

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 ...

In Gavin/Solmonese LLC, Liquidation Trustee for the Citadel Creditors’ Grantor Trust, successor to Citadel Watford City Disposal Partners, L.P., et al. v. Citadel ...

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 ...