In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing 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 those temporary regulations serves as the text of these proposed regulations.
Document
Self-Employment Tax Treatment of Partners in a Partnership That Owns a Disregarded Entity
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations that clarify the employment tax treatment of partners in a p...
Legal Citation
Federal Register Citation
Use this for formal legal and research references to the published document.
81 FR 26763
Web Citation
Suggested Web Citation
Use this when citing the archival web version of the document.
“Self-Employment Tax Treatment of Partners in a Partnership That Owns a Disregarded Entity,” thefederalregister.org (May 4, 2016), https://thefederalregister.org/documents/2016-10384/self-employment-tax-treatment-of-partners-in-a-partnership-that-owns-a-disregarded-entity.