social security taxes

(A)The term “social security taxes” means, with respect to any taxpayer for any taxable year— (i)the amount of the taxes imposed byon amounts received by the taxpayer during the calendar year in which the taxable year begins, (ii)50 percent of the taxes imposed by section 1401 on the self-employment income of the taxpayer for the taxable year, and (iii)50 percent of the taxes imposed byon amounts received by the taxpayer during the calendar year in which the taxable year begins.

Source

26 USC § 24(d)(2)(A)


Scoping language

For purposes of paragraph
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