# Self-Employment Tax Treatment of Partners in a Partnership That Owns a Disregarded Entity; Correction
> **IRS** · Final and temporary regulations; correcting amendment. · Published 2016-07-05 · Effective 2016-07-05 · 81 FR 43488
## Document
- **Document number:** 2016-15739
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 81 FR 43488
- **CFR reference:** 26 CFR 301
- **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.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2016/07/05/2016-15739/self-employment-tax-treatment-of-partners-in-a-partnership-that-owns-a-disregarded-entity-correction)
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