Finance et marchés · 04/05/20161 min de lecture
Self-Employment Tax Treatment of Partners in a Partnership That Owns a Disregarded Entity
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Résumé
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.