금융 및 시장 · 2016. 5. 4.1 분 읽기
Self-Employment Tax Treatment of Partners in a Partnership That Owns a Disregarded Entity
로컬 자동 번역 · 원본 출처 언어
요약
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.