self-employment income
The term “self-employment income” means the net earnings from self-employment derived by an individual (other than a nonresident alien individual, except as provided by an agreement under section 233 of the Social Security Act) during any taxable year; except that such term shall not include—
Source
26 USC § 1402(b)
Scoping language
None identified, default scope is assumed to be the parent (chapter 2) of this section.