26 CFR 301.6017-1 - Self-employment tax returns.

Regulations last checked for updates: Jun 17, 2024

Title 26 - Internal Revenue last revised: May 10, 2024

§ 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

authority: Section 301.1474-1 also issued under 26 U.S.C. 1474(f)

source: 32 FR 15241, Nov. 3, 1967, unless otherwise noted.

cite as: 26 CFR 301.6017-1