CFR 26-1.1401-1-2013
国内税收. 第1部分:所得税(继续). 第1.1401-1节:对自主创业的收入征税.

Internal Revenue. Part1:Income taxes(continued). Section1.1401-1:MTax on self-employment income.


说明:

  • 此图仅显示与当前标准最近的5级引用;
  • 鼠标放置在图上可以看到标题编号;
  • 此图可以通过鼠标滚轮放大或者缩小;
  • 表示标准的节点,可以拖动;
  • 绿色表示标准:CFR 26-1.1401-1-2013 , 绿色、红色表示本平台存在此标准,您可以下载或者购买,灰色表示平台不存在此标准;
  • 箭头终点方向的标准引用了起点方向的标准。

 

 

非常抱歉,我们暂时无法提供预览,您可以试试: 免费下载 CFR 26-1.1401-1-2013 前三页,或者稍后再访问。

点击下载后,生成下载文件时间比较长,请耐心等待......

 



标准号
CFR 26-1.1401-1-2013
发布日期
2013年11月29日
实施日期
2013年11月29日
废止日期
中国标准分类号
A10
发布单位
US-CFR-file
适用范围
(a) There is imposed, in addition to other taxes, a tax upon the self-em-ployment income of every individual at the rates prescribed in section 1401(a) (old-age, survivors, and disability in-surance) and (b) (hospital insurance). (See subparagraphs (1) and (2) of para-graph (b) of this section.) This tax shall be levied, assessed, and collected as part of the income tax imposed by sub-title A of the Code and, except as oth-erwise expressly provided, will be in-cluded with the tax imposed by section 1 or 3 in computing any deficiency or overpayment and in computing the in-terest and additions to any deficiency, overpayment, or tax. Since the tax on self-employment income is part of the income tax, it is subject to the juris-diction of the Tax Court of the United States to the same extent and in the same manner as the other taxes under subtitle A of the Code. Furthermore, with respect to taxable years beginning after December 31, 1966, this tax must be taken into account in computing any estimate of the taxes required to be declared under section 6015.




Copyright ©2007-2022 ANTPEDIA, All Rights Reserved
京ICP备07018254号 京公网安备1101085018 电信与信息服务业务经营许可证:京ICP证110310号