For provisions relating to the requirement for filing returns with respect to net earnings from self-employment, see §1.6017-1. For provisions relating to declarations of estimated tax on self-employment income, see §§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 (§1.6001-1 et seq.) and the applicable sections of the regulations in part 301 of this chapter (Regulations on Procedure and Administration).

[T.D. 7427, 41 FR 34026, Aug. 12, 1976]