26 U.S.C. § 6521
Mitigation of effect of limitation in case of related taxes under different chapters
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 6521, Mitigation of effect of limitation in case of related taxes under different chapters, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464202
- Permanent ID
ys:prov:464202@1- SHA-256
6430a3d7c0442397e45592802236cb76bcd88ca1396e566d763488fa3c1e1198
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Full text
In the case of the tax imposed by chapter 2 (relating to tax on self-employment income) and the tax imposed by section 3101 (relating to tax on employees under the Federal Insurance Contributions Act)—
For purposes of subsection (a), the terms “self-employment income” and “wages” shall have the same meaning as when used in section 1402(b).
Legislative history
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