federal_register: 2016-10384

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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
2016-10384 Self-Employment Tax Treatment of Partners in a Partnership That Owns a Disregarded Entity Proposed Rule In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing 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 those temporary regulations serves as the text of these proposed regulations. 2016-05-04 2016 5 https://www.federalregister.gov/documents/2016/05/04/2016-10384/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/2016-10384.pdf Treasury Department; Internal Revenue Service 497,254 In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations that clarify the employment tax treatment of partners in a partnership that owns a disregarded entity. These regulations affect... 1545-BM77

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