Internal Revenue Service July 2, 2019 – 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: 2019-14121

Type: Rule

Date: 2019-07-02

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

This document contains final 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.

https://regulations.justia.com/regulations/fedreg/2019/07/02/2019-14121.html