26 CFR Topic
Tax on Self-Employment Income
June 25, 2020
§
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
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