26 C.F.R. § 1.1403-1   Cross references.


Title 26 - Internal Revenue


Title 26: Internal Revenue
PART 1—INCOME TAXES
TAX ON SELF-EMPLOYMENT INCOME

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§ 1.1403-1   Cross references.

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).

[T.D. 7427, 41 FR 34026, Aug. 12, 1976]

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