IRS Puts An End To Treating Partners As Employees

IRS Puts An End To Treating Partners As Employees


Law360
By: Jeffrey Ross, Alan Kaden, Steven Gilbert, Eli Weiss, Joshua Gelfand

Law360 republished the Fried Frank memo titled "Partners Employed at a Disregarded Entity Owned by Partnership Are Self-Employed for Employment Tax Purposes; Tiered Partnerships under Review." The article discusses the IRS's final and temporary regulations clarifying the self-employment tax treatment of partners in a partnership that owns a disregarded entity.

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