This document contains final and temporary regulations that clarify the employment tax treatment of partners in a partnership that owns a disregarded entity. These regulations affect partners in a partnership that owns a disregarded entity. The text of these temporary regulations serves as the text of proposed regulations (REG-114307-15) published in the Proposed Rules section in this issue of the Federal Register.
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Self-Employment Tax Treatment of Partners in a Partnership That Owns a Disregarded Entity
This document contains final and temporary regulations that clarify the employment tax treatment of partners in a partnership that owns a disregarded entity. These regulations a...
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81 FR 26693
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“Self-Employment Tax Treatment of Partners in a Partnership That Owns a Disregarded Entity,” thefederalregister.org (May 4, 2016), https://thefederalregister.org/documents/2016-10383/self-employment-tax-treatment-of-partners-in-a-partnership-that-owns-a-disregarded-entity.