金融・市場 · 2016/5/41 分で読めます
Self-Employment Tax Treatment of Partners in a Partnership That Owns a Disregarded Entity
ローカル自動翻訳 · 情報源の原言語
概要
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.