{"abstract":"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.","action":"Final and temporary regulations.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2016/05/04/2016-10383.html","cfr_references":[{"chapter":null,"citation_url":null,"part":301,"title":26}],"citation":"81 FR 26693","comment_url":null,"comments_close_on":null,"correction_of":null,"corrections":[],"dates":"Effective date: These regulations are effective on May 4, 2016.","disposition_notes":null,"docket_ids":["TD 9766"],"dockets":[],"document_number":"2016-10383","effective_on":"2016-05-04","end_page":26695,"executive_order_notes":null,"executive_order_number":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2016/05/04/2016-10383.xml","html_url":"https://www.federalregister.gov/documents/2016/05/04/2016-10383/self-employment-tax-treatment-of-partners-in-a-partnership-that-owns-a-disregarded-entity","images":{},"images_metadata":{},"json_url":"https://www.federalregister.gov/api/v1/documents/2016-10383?publication_date=2016-05-04","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2016-05-04/2016-10383/mods.xml","not_received_for_publication":null,"page_length":3,"page_views":{"count":3158,"last_updated":"2026-10-23 04:15:03 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2016-05-04/pdf/2016-10383.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2016-10383.pdf?1462294578","publication_date":"2016-05-04","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2016/05/04/2016-10383.txt","regulation_id_number_info":{"1545-BM87":{"issue":"201904","html_url":"https://www.federalregister.gov/regulations/1545-BM87/self-employment-tax-treatment-of-partners-in-a-partnership-that-owns-a-disregarded-entity-temporary-","title":"Self-Employment Tax Treatment of Partners in a Partnership That Owns a Disregarded Entity (Temporary)","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=201904&RIN=1545-BM87&operation=OPERATION_EXPORT_XML","priority_category":"Substantive, Nonsignificant"}},"regulation_id_numbers":["1545-BM87"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/1545-BM77/self-employment-tax-treatment-of-partners-in-a-partnership-that-owns-a-disregarded-entity","title":"Self-Employment Tax Treatment of Partners in a Partnership That Owns a Disregarded Entity"},"comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=IRS-2016-0017","supporting_documents_count":0,"docket_id":"IRS-2016-0017","regulation_id_number":"1545-BM77","title":"Self-Employment Tax Treatment of Partners in a Partnership That Owns a Disregarded Entity (REG-114307-15)","checked_regulationsdotgov_at":"2016-05-24T06:00:16Z"},"regulations_dot_gov_url":null,"significant":false,"signing_date":null,"start_page":26693,"subtype":null,"title":"Self-Employment Tax Treatment of Partners in a Partnership That Owns a Disregarded Entity","toc_doc":"Self-Employment Tax Treatment of Partners in a Partnership That Owns a Disregarded Entity","toc_subject":null,"topics":["Employment taxes","Estate taxes","Excise taxes","Gift taxes","Income taxes","Penalties","Reporting and recordkeeping requirements"],"type":"Rule","volume":81}