金融与市场 · 2016/5/41 分钟阅读
Self-Employment Tax Treatment of Partners in a Partnership That Owns a Disregarded Entity
本地自动翻译 · 来源原始语言
摘要
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.