Financiën en markten · 4-5-20161 min lezen
Self-Employment Tax Treatment of Partners in a Partnership That Owns a Disregarded Entity
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Samenvatting
In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing 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 those temporary regulations serves as the text of these proposed regulations.