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" NET EARNINGS FROM SELF-EMPLOYMENT. — The term 'net earnings from self-employment' means the gross income derived by an individual from any trade or business carried on by such individual, less the deductions allowed... "
Reports of the Tax Court of the United States - Page 129
by United States. Tax Court - 1997
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United States Code, Volume 3

United States - 1953 - 1744 pages
...subchapter — (a) Net earnings from self-employment. The term "net earnings from self-employment" means the gross income derived by an individual from any trade...such individual, less the deductions allowed by this chapter which are attributable to such trade or business, plus his distributive share (whether or not...
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United States Code, Volume 9

United States - 1965 - 986 pages
..."net earnings from self-employment" means the gross income, as computed under chapter 1 of Title 26, derived by an individual from any trade or business...on by such individual, less the deductions allowed under such chapter which are attributable to such trade or business, plus his distributive share (whether...
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United States Code, Volume 9

United States - 1971 - 1240 pages
...self-employment" means the gross Income, as computed under chapter 1 of Title 26, Internal Revenue Code of 1939. derived by an individual from any trade or business...on by such individual, less the deductions allowed under such chapter which are attributable to such trade or business, plus his distributive share (whether...
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The Code of Federal Regulations of the United States of America

1986 - 1138 pages
...1.1402(c)-2 to 1.1402(0-7, Inclusive, the term "net earnings from self -employment" means: (1) The gross income derived by an individual from any trade...by such individual, less the deductions allowed by chapter 1 of the Code which are attributable to such trade or business, plus (2) His distributive share...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1975 - 1116 pages
...selfemployment" means: (1) The gross income, as computed under subtitle A of the Internal Revenue Code of 1954, derived by an individual from any trade or business...by such individual, less the deductions allowed by such subtitle which are attributable to such trade or business, plus (2) His distributive share (whether...
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United States Congressional Serial Set, Issue 11301

1949 - 1882 pages
...defined to mean — (1) the gross income, as computed under chapter 1 of the Internal Revenue Code, derived by an individual from any trade or business...on by such individual, less the deductions allowed under chapter 1 which are attributable to such trade or business; plus (2) the distributive share of...
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The Code of Federal Regulations of the United States of America

1969 - 756 pages
...inclusive, the term "net earnings from selfemployment" means — (1) The gross income derived by ал individual from any trade or business carried on by such individual, less the deductions allowed by chapter 1 of the Code which are attributable to such trade or business, plus (2) His distributive share...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1971 - 1792 pages
...Net earnlng& ‘rom self-employment. The term “net earnings from self-employment” means the grosa income derived by an individual from any trade or business carried on by such Individusi, less the deductions allowed by this subtitle which are attributable to such trade o¿ business,...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1976 - 1332 pages
...The gross income, as computed subtitle A of the Internal Revenue )f 1954, derived by an Individual ny trade or business carried on by such individual, less the deductions allowed by such subtitle which are attributable to such trade or business, plus (2) His distributive share (whether...
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Social Security Revision: Hearings Before the Committee on Finance ..., Part 3

United States. Congress. Senate. Committee on Finance - 1950 - 1274 pages
...shall be computed as under chapter 1 of the Internal Revenue Code, less certain deductions allowed from any trade or business carried on by such individual, less the deductions allowed under such chapter which are attributable to such trade or business. It is my belief that those sections...
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