26 C.F.R. § 301.6017-1. - § 301.6017-1 Self-employment Tax Returns.
Current as of May 27, 2026
§ 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
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