eLaws | eCases | United States Code | Federal Courts |

Code of Federal Regulations (Last Updated: July 5, 2024)

Title 26 - Internal Revenue

Chapter I - Internal Revenue Service, Department of the Treasury

SubChapter F - Procedure and Administration

Part 301 - Procedure and Administration

SubPart - Information and Returns

Records, Statements, and Special Returns

§ 301.6017-1 - Self-employment tax returns.

Latest version.

§ 301.6017-1 Self-employment tax returns.

For provisions relating to the requirement of self-employment tax returns, see § 1.6017-1 of this chapter (Income Tax Regulations).

Estate and Gift Tax Returns

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');