Department of Treasury May 4, 2016 – Federal Register Recent Federal Regulation Documents

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Self-Employment Tax Treatment of Partners in a Partnership That Owns a Disregarded Entity

Document Number: 2016-10384

Type: Proposed Rule

Date: 2016-05-04

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

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.

https://regulations.justia.com/regulations/fedreg/2016/05/04/2016-10384.html

Self-Employment Tax Treatment of Partners in a Partnership That Owns a Disregarded Entity

Document Number: 2016-10383

Type: Rule

Date: 2016-05-04

Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury

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.

https://regulations.justia.com/regulations/fedreg/2016/05/04/2016-10383.html