Self-Employment Tax Treatment of Partners in a Partnership That Owns a Disregarded Entity
other · IRS · Rule · Published 2019-07-02 · Effective 2019-07-02 · 84 FR 31478
Document
Document number
2019-14121
Federal Register citation
84 FR 31478
CFR reference
26 CFR 301
Type
Rule
Action
Final regulation.
Category
other
Sub-agency
IRS
Publication date
2019-07-02
Effective date
2019-07-02
Treasury docket
TD 9869
Abstract
This document contains final 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.