1. LawStack
  2. Title 26 - Internal Revenue
  3. Subchapter A - INCOME TAX
  4. Part 1 - INCOME TAXES
  5. Topic - Tax on Self-Employment Income
  6. 26 CFR § 1.1402(d)-1
26 CFR § 1.1402(d)-1
Employee and wages
June 25, 2020
CFR

For the purpose of the tax on self-employment income, the term “employee” and the term “wages” shall have the same meaning as when used in the Federal Insurance Contributions Act. For an explanation of these terms, see Subpart B of Part 31 of this chapter (Employment Tax Regulations).

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§ 1.1402(e)-1A Application of regulations under section 1402(e)

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