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.

CFR 26-1.1401-1-2013 发布历史

(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.

CFR 26-1.1401-1-2013由US-CFR-file 发布于 2013-11-29，并于 2013-11-29 实施。

CFR 26-1.1401-1-2013 在中国标准分类中归属于: A10 商业、贸易、合同。

CFR 26-1.1401-1-2013的历代版本如下：

• 2013年11月29日 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.

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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

无

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.