Finanza e mercati · 04/05/20161 min di lettura
Self-Employment Tax Treatment of Partners in a Partnership That Owns a Disregarded Entity
Traduzione automatica locale · Lingua originale della fonte
Riepilogo
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.