[Code of Federal Regulations]
[Title 26, Volume 12]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.1403-1]

[Page 56-57]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.1403-1  Cross references.

    For provisions relating to the requirement for filing returns with 
respect to net earnings from self-employment, see Sec. 1.6017-1. For 
provisions relating to declarations of estimated tax

[[Page 57]]

on self-employment income, see Sec. Sec. 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 (Sec. 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]

 Withholding of Tax on Nonresident Aliens and Foreign Corporations and 
                         Tax-Free Covenant Bonds

               NONRESIDENT ALIENS AND FOREIGN CORPORATIONS