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