42 results for "1402"

§ 1.1402(a)-1

Definition of net earnings from self-employment.

§ 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(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(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)(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(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(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.