# Self-Employment Tax Treatment of Partners in a Partnership That Owns a Disregarded Entity
> **IRS** · Final and temporary regulations. · Published 2016-05-04 · Effective 2016-05-04 · 81 FR 26693
## Document
- **Document number:** 2016-10383
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 81 FR 26693
- **CFR reference:** 26 CFR 301
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2016/05/04/2016-10383/self-employment-tax-treatment-of-partners-in-a-partnership-that-owns-a-disregarded-entity)
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