Sec. 1.1403-1 Cross references.
For provisions relating to the requirement for filing returns with respect to net earnings from self-employment, see section
1.6017-1. For provisions relating to declarations of estimated tax on self-employment income, see sections
1.6015(a)to
1.6015(j)-1, inclusive. For other administrative provisions relating to the tax on self-employment income, see the applicable sections of the regulations in this part (section 1.6001-1 et seq.) and the applicable sections of the regulations in Part 301 of this chapter (Regulations on Procedure and Administration).
[Adopted by T.D. 6196, 21 FR 6059, Aug. 14, 1956. Revised by T.D. 6691, 28 FR 12796, Dec. 3, 1963. Further revised by T.D. 7427, 41 FR 34026, Aug. 12, 1976]
