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What is IRC $1402(a) (3)'s legislative history? What is the regulatory history of IRC $1402(a) (3)? What alternatives have been proposed? What is the interpretivehistory

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What is IRC $1402(a) (3)'s legislative history? What is the regulatory history of IRC $1402(a) (3)? What alternatives have been proposed? What is the interpretivehistory described in the article? o IRS Interpretations(PLR , CCAs ) o Case Law What differentiatesDistributive Shares that are subject to SECA tax from Distributive Shares thatare not subject to SECA tax

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