{"data":{"id":"us/26-cfr-1.1403-1","jurisdiction":"us","citation":"26 CFR 1.1403-1","heading":"-1 Cross references.","body":"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).","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER A—INCOME TAX","PART 1—INCOME TAXES"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"884999ead47eb43d31037c4a316445eab702b411cb0c99c3d7046a16f92b6076","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-1.1402-h-1","next":"us/26-cfr-1.1411-0"},"notice":"GroundRules: Original legal text. Not legal advice."}