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2016-05-04
article
Self-Employment Tax Treatment of Partners in a Partnership That Owns a Disregarded Entity
Proposed Rules
D09002ee1c2bb69cc
D09002ee1c2bb6a4f
United States
Department of the Treasury
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org
United States Government Agency or Subagency
United States
Internal Revenue Service
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org
United States Government Agency or Subagency
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.
81 FR 26763
https://www.govinfo.gov/app/details/FR-2016-05-04/2016-10384
2016-10384
fr04my16-26
RIN 1545-BM77
4830-01-P
REG-114307-15
https://www.govinfo.gov/app/details/FR-2016-05-04/2016-10384
https://www.govinfo.gov/content/pkg/FR-2016-05-04/html/2016-10384.htm
https://www.govinfo.gov/content/pkg/FR-2016-05-04/pdf/2016-10384.pdf
Employment Taxes
Estate Taxes
Excise Taxes
Gift Taxes
Income Taxes
Penalties
Reporting and Recordingkeeping Requirements
2 p.
26763
26764
81 FR 26763
Code of Federal Regulations
Title 26 Part 301
26 CFR Part 301
Regulation Identification Number 1545-BM77
RIN 1545-BM77
Self-Employment Tax Treatment of Partners in a Partnership That Owns a Disregarded Entity; Federal Register Vol. 81, Issue
PRORULE
2016-10384
DEPARTMENT OF THE TREASURY
Internal Revenue Service
2016-08-02
REG-114307-15
4830-01-P
2016-10384
Notice of proposed rulemaking by cross-reference to temporary regulations.
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.
Comments and requests for a public hearing must be received by August 2, 2016.
Concerning the proposed regulations, Andrew K. Holubeck at (202) 317-4774; concerning submission of comments, or a request for a public hearing please contact Regina Johnson at (202) 317-6901 (not toll-free numbers).
Employment Taxes
Estate Taxes
Excise Taxes
Gift Taxes
Income Taxes
Penalties
Reporting and Recordingkeeping Requirements
Self-Employment Tax Treatment of Partners in a Partnership That Owns a Disregarded Entity
,
http://www.regulations.gov/
www.regulations.gov
Federal Register
Vol. 81, no. 86
Office of the Federal Register, National Archives and Records Administration
2016-05-04
continuing
daily
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339 p.
Table of Contents:
AE 2.7:
GS 4.107:
AE 2.106:
KF70.A2
https://www.govinfo.gov/app/details/FR-2016-05-04
P0b002ee18f5cc674
0097-6326
0042-1219
0364-1406
769-004-00000-9
000582072
f:fr04my16
https://www.govinfo.gov/app/details/FR-2016-05-04
https://www.govinfo.gov/content/pkg/FR-2016-05-04/pdf/FR-2016-05-04.pdf
https://www.govinfo.gov/content/pkg/FR-2016-05-04/xml/FR-2016-05-04.xml
fdlp
26667
26996
DGPO
2016-05-04
2023-12-07
FR-2016-05-04
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eng
FR
FR-2016-05-04
81
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