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