26 C.F.R. § 301.6017-1 Self-employment tax returns.
Title 26 - Internal Revenue
For provisions relating to the requirement of self-employment tax returns, see §1.6017–1 of this chapter (Income Tax Regulations). Estate and Gift Tax Returns
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Information and Returns
records, statements, and special returns
§ 301.6017-1 Self-employment tax returns.