§ 1.1402(d)-1. (d)-1 Employee and wages.
48 words·~1 min read·
/us/cfr/t26/s§ 1.1402(d)-1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
For the purpose of the tax on self-employment income, the term “employee” and the term “wages” shall have the same meaning as when used in the Federal Insurance Contributions Act. For an explanation of these terms, see Subpart B of Part 31 of this chapter (Employment Tax Regulations).