26 USC 6017: Self-employment tax returns
Text contains those laws in effect on January 4, 1995
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 61-INFORMATION AND RETURNSSubchapter A-Returns and RecordsPART II-TAX RETURNS OR STATEMENTSSubpart B-Income Tax Returns
§6017. Self-employment tax returns
Every individual (other than a nonresident alien individual) having net earnings from self-employment of $400 or more for the taxable year shall make a return with respect to the self-employment tax imposed by chapter 2. In the case of a husband and wife filing a joint return under section 6013, the tax imposed by chapter 2 shall not be computed on the aggregate income but shall be the sum of the taxes computed under such chapter on the separate self-employment income of each spouse.
(Aug. 16, 1954, ch. 736,
Cross References
Time for filing income tax returns, see section 6072 of this title.
Section Referred to in Other Sections
This section is referred to in sections 1403, 6072 of this title.