Social Security : Changes in the Self-Employment Tax for 1990.

Discusses changes in the Self-Employment Contributions Act (SECA) tax for 1990, which, while raising the statutory tax rate, allow the self-employed to deduct a portion of net earnings and to deduct half of the SECA tax as business expenses, thus greatly lowering the effective tax rate in some cases...

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Bibliographic Details

Corporate Authors:	Library of Congress. Congressional Research Service, ProQuest (Firm)
Format:	eBook
Language:	English
Published:	[Place of publication not identified] : [publisher not identified], 1990.
Series:	U.S. Congressional Research.
Subjects:	Social security. Tax incentives. Taxation. Electronic books.
Online Access:	Connect to the full text of this electronic book