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federal_register: 2016-10383

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document_number title type abstract publication_date pub_year pub_month html_url pdf_url agency_names agency_ids excerpts regulation_id_numbers
2016-10383 Self-Employment Tax Treatment of Partners in a Partnership That Owns a Disregarded Entity Rule 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. 2016-05-04 2016 5 https://www.federalregister.gov/documents/2016/05/04/2016-10383/self-employment-tax-treatment-of-partners-in-a-partnership-that-owns-a-disregarded-entity https://www.govinfo.gov/content/pkg/FR-2016-05-04/pdf/2016-10383.pdf Treasury Department; Internal Revenue Service 497,254 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...  

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