Treasury Regulations, Subchapter A, Sec. 1.1402(d)-1
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Sec. 1.1402(d)-1 Employee and wages
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).
