employer

(c)For purposes of this section, the term “employer” includes a person described in section 401(c)(4) and an individual who establishes an individual retirement plan. (d)An individual who establishes an individual retirement plan shall not be required to file a return under this section with respect to such plan for any taxable year for which there is—

Source

26 USC § 6058(c)


Scoping language

For purposes of this section
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