This document contains a correction to final and temporary regulations (TD 9766) that were published in the Federal Register on May 4, 2016 (81 FR 26693). The final and temporary regulations clarify the employment tax treatment of partners in a partnership that owns a disregarded entity.
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Self-Employment Tax Treatment of Partners in a Partnership That Owns a Disregarded Entity; Correction
This document contains a correction to final and temporary regulations (TD 9766) that were published in the Federal Register on May 4, 2016 (81 FR 26693). The final and temporar...
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Federal Register Citation
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81 FR 43488
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“Self-Employment Tax Treatment of Partners in a Partnership That Owns a Disregarded Entity; Correction,” thefederalregister.org (July 5, 2016), https://thefederalregister.org/documents/2016-15739/self-employment-tax-treatment-of-partners-in-a-partnership-that-owns-a-disregarded-entity-correction.