For provisions relating to the requirement of self-employment tax returns, see § 1.6017-1 of this chapter (Income Tax Regulations).
Estate and Gift Tax Returns
26 C.F.R. §301.6017-1
For provisions relating to the requirement of self-employment tax returns, see § 1.6017-1 of this chapter (Income Tax Regulations).
Estate and Gift Tax Returns
26 C.F.R. §301.6017-1