Finance et marchés · 05/07/20161 min de lecture
Self-Employment Tax Treatment of Partners in a Partnership That Owns a Disregarded Entity; Correction
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Résumé
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.