26 C.F.R. § 1.1403-1
Current through October 31, 2024
For provisions relating to the requirement for filing returns with respect to net earnings from self-employment, see § 1.6017-1 . For provisions relating to declarations of estimated tax on self-employment income, see §§ 1.6015(a) to 1.6015(j)-1 , inclusive. For other administrative provisions relating to the tax on self-employment income, see the applicable sections of the regulations in this part (§ 1.6001-1 et seq.) and the applicable sections of the regulations in part 301 of this chapter (Regulations on Procedure and Administration).
26 C.F.R. §1.1403-1