Internal Revenue Service May 4, 2016 – Federal Register Recent Federal Regulation Documents

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.
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.
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