[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