§14012
5 cases·2 followed·1 overruled·2 cited—40% support
Statute Text — 26 U.S.C. §14012
Statute text not available for this section.
5 Citing Cases
2000), is overruled.
Some of the adjustments in respondent’s original - 2 - determinations are no longer disputed.1 The issue remaining for decision is whether petitioners are liable for self-employment tax under section 14012 on value-added payments that Eric Fultz (Mr.
Some of the adjustments in respondent’s - 2 - original determinations are no longer disputed.1 The issue remaining for decision is whether petitioners are liable for self-employment tax under section 14012 on value-added payments that they received from an agricultural cooperative.
6654 2000 $17,799 $4,005 $4,450 $957 2001 35,385 6,612 7,346 790 After concessions,' the sole issue for decision is whetherpetitioners are liable for self-employmenttax under section 14012 on payments made to Lauren A.
1991; (4) whether petitioner is allowed a $179,937 net operating loss carryforward deduction in 1993; (5) whether petitioner is entitled to deduct $19,995 as a casualty loss in 1993; (6) whether petitioner is liable for the self-employment tax under section 14012 for 1990, 1991, and 1993; (7) whether petitioner is entitled to correcting entries relating to flow- through income reported from a partnership in 1990 and a flow- through loss reported from the same partnership in 1991; and (8) whether