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Compensation of Executor/Administrator as Self-Employment Income

Section 1402 of the Self-Employment Contribution Act of 1954 provides, in part, as follows: (a) 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 by this subtitle [subtitle A] which are attributable to […]

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