金融与市场 · 2016/7/51 分钟阅读
Self-Employment Tax Treatment of Partners in a Partnership That Owns a Disregarded Entity; Correction
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摘要
This document contains a correction to final and temporary regulations (TD 9766) that were published in the Federal Register on May 4, 2016 (81 FR 26693). The final and temporary regulations clarify the employment tax treatment of partners in a partnership that owns a disregarded entity.