Self-Employment Tax Treatment of Partners in a Partnership That Owns a Disregarded Entity
other · IRS · Rule · Published 2016-05-04 · Effective 2016-05-04 · 81 FR 26693
Document
Document number
2016-10383
Federal Register citation
81 FR 26693
CFR reference
26 CFR 301
Type
Rule
Action
Final and temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2016-05-04
Effective date
2016-05-04
Treasury docket
TD 9766
Abstract
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.