SELF-EMPLOYMENT TAX

T.D. 9500, page 649. REG–137486–09, page 668. Final, temporary, and proposed regulations under section 6103(j)(1) of the Code authorizes the disclosure of additional items of return information to the Bureau of the Census.

T.D. 9501, page 651. Final regulations under section 6109 of the Code provide guidance to tax return preparers on furnishing an identifying number on tax returns and claims for refund of tax.