Internal Revenue Code:Sec. 6017. Self-employment tax returns

From TaxAlmanac

Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle F - Procedure and Administration
       CHAPTER 61 - INFORMATION AND RETURNS
        Subchapter A - Returns and Records
         PART II - TAX RETURNS OR STATEMENTS
          Subpart B - Income Tax Returns
        

Statute

    Sec. 6017. Self-employment tax returns
 
      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.
 

Sources

    (Aug. 16, 1954, ch. 736, 68A Stat. 739.)
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in sections 1403, 6072 of this title.