§ 6017. Self-employment tax returns
92 words·~1 min read·
/usc/title-26/section-6017A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Every individual (other than a nonresident alien individual) having net earnings from self-employment of $400 or more for the taxable year shall make a return with respect to the self-employment tax imposed by chapter 2. In the case of a husband and wife filing a joint return under section 6013, the tax imposed by chapter 2 shall not be computed on the aggregate income but shall be the sum of the taxes computed under such chapter on the separate self-employment income of each spouse.
(Aug. 16, 1954, ch. 736, 68A Stat. 739.)
Connections1 cite this
Cited by 1 section
register
2 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 739
Citation graph
cites case law
§ 6017
Self-employment tax returns
Fed. Reg.×1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 739
Cites 2Cited by 1 across 1 source