Tax on Self-Employment Income

Sections

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