Information and Returns›records, statements, and special returns
§ 301.6017-1 Self-employment tax returns.
26 C.F.R. Part 301 — Procedure And Administration · 2026 edition · updated 2026-10-04 · United States
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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