Tax on Self-Employment Income
- § 1.1401-1 Tax on self-employment income
- § 1.1402(a)-1 Definition of net earnings from self-employment
- § 1.1402(a)-2 Computation of net earnings from self-employment
- § 1.1402(a)-3 Special rules for computing net earnings from self-employment
- § 1.1402(a)-4 Rentals from real estate
- § 1.1402(a)-5 Dividends and interest
- § 1.1402(a)-6 Gain or loss from disposition of property
- § 1.1402(a)-7 Net operating loss deduction
- § 1.1402(a)-8 Community income
- § 1.1402(a)-9 Puerto Rico
- § 1.1402(a)-10 Personal exemption deduction
- § 1.1402(a)-11 Ministers and members of religious orders
- § 1.1402(a)-12 Continental shelf and certain possessions of the United States
- § 1.1402(a)-13 Income from agricultural activity
- § 1.1402(a)-14 Options available to farmers in computing net earnings from self-employment for taxable years ending after 1954 and before December 31, 1956
- § 1.1402(a)-15 Options available to farmers in computing net earnings from self-employment for taxable years ending on or after December 31, 1956
- § 1.1402(a)-16 Exercise of option
- § 1.1402(a)-17 Retirement payments to retired partners
- § 1.1402(a)-18 Split-dollar life insurance arrangements
- § 1.1402(b)-1 Self-employment income
- § 1.1402(c)-1 Trade or business
- § 1.1402(c)-2 Public office
- § 1.1402(c)-3 Employees
- § 1.1402(c)-4 Individuals under Railroad Retirement System
- § 1.1402(c)-5 Ministers and members of religious orders
- § 1.1402(c)-6 Members of certain professions
- § 1.1402(c)-7 Members of religious groups opposed to insurance
- § 1.1402(d)-1 Employee and wages
- § 1.1402(e)-1A Application of regulations under section 1402(e)
- § 1.1402(e)-2A Ministers, members of religious orders and Christian Science practitioners; application for exemption from self-employment tax
- § 1.1402(e)-3A Time limitation for filing application for exemption
- § 1.1402(e)-4A Period for which exemption is effective
- § 1.1402(e)-5A Applications for exemption from self-employment taxes filed after December 31, 1986, by ministers, certain members of religious orders, and Christian Science practitioners
- § 1.1402(e)(1)-1 Election by ministers, members of religious orders, and Christian Science practitioners for self-employment coverage
- § 1.1402(e)(2)-1 Time limitation for filing waiver certificate
- § 1.1402(e)(3)-1 Effective date of waiver certificate
- § 1.1402(e)(4)-1 Treatment of certain remuneration paid in 1955 and 1956 as wages
- § 1.1402(e)(5)-1 Optional provision for certain certificates filed before April 15, 1962
- § 1.1402(e)(5)-2 Optional provisions for certain certificates filed on or before April 17, 1967
- § 1.1402(e)(6)-1 Certificates filed by fiduciaries or survivors on or before April 15, 1962
- § 1.1402(f)-1 Computation of partner's net earnings from self-employment for taxable year which ends as result of his death
- § 1.1402(g)-1 Treatment of certain remuneration erroneously reported as net earnings from self-employment
- § 1.1402(h)-1 Members of certain religious groups opposed to insurance
- § 1.1403-1 Cross references