Comments on the Joint Tax Committee's Self …

Because the income was derived from self-employment activities it is subject to self-employment taxes when Terry received it not when he earned it even though he was subject to self-employment taxes in the year when he earned the income. See Reg. §1.1402(a)-1(c) and F.L. Walker, CA-10, 2000-1 USTC ¶50,201, 202 F3d 1290. ................
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