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Finance & markets · 08/02/1995Updated: 10/18/2026 · 1 min read

IRS Corrects Self-Employment Tax Treatment for Limited Liability Company Members

Summary

The IRS has issued a correction to its proposed regulations regarding the tax treatment of members of certain limited liability companies, which were first published in the Federal Register on December 29, 1994.

Original source language: Federal Register — Department of the TreasuryOpen original release →

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