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.
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