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

Description
Summary:	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.
Item Description:	Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed June 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report. Electronic resource.
Physical Description:	1 online resource.