| 000 -LEADER |
|---|
| fixed length control field |
00866nab a22001577ac4500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20230424093645.0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
|---|
| fixed length control field |
ta |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
230418b ||||| |||| 00| 0 eng d |
| 041 ## - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Preferred name for the person |
Lewis, Troy |
| Relator term |
author |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
IRS pursuing self-employment taxes from LLC members |
| 264 #4 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Date of publication, distribution, etc |
2018 |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
The article discusses, issues of unsettlement of the earnings of a limited liability company (LLC). It is noted that Section 1402(a)(13) provides a guaranteed payment, under Section 707(c), to an LLC member for services rendered to self-employment tax. It is also evident that degree of underreporting of self-employment taxes has led the Internal Revenue Service (IRS) to pursue both taxes and penalties on underreported self-employment income. |
| 773 ## - HOST ITEM ENTRY |
|---|
| Title |
Journal of Accountancy |
| Relationship information |
Vol. 225 Issue 5: (May 2018), pages 54-58 |
| 942 ## - ADDED ENTRY ELEMENTS |
|---|
| Source of classification or shelving scheme |
|
| Item type |
JOURNAL ARTICLE |