Self-Employment Tax Treatment of Partners in a Partnership That Owns a Disregarded Entity; Correction
other · IRS · Rule · Published 2016-07-05 · Effective 2016-07-05 · 81 FR 43488
Document
Document number
2016-15739
Federal Register citation
81 FR 43488
CFR reference
26 CFR 301
Type
Rule
Action
Final and temporary regulations; correcting amendment.
Category
other
Sub-agency
IRS
Publication date
2016-07-05
Effective date
2016-07-05
Treasury docket
TD 9766
Abstract
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.