View all text of Subjgrp 154 [§ 404.1003 - § 404.1010]
§ 404.1005 - Who is an employee.
You must be an employee for your work to be covered as employment for social security purposes. You are an employee if you are—
(a) A corporation officer as described in § 404.1006;
(b) A common-law employee as described in § 404.1007 (unless you are, after December 31, 1982, a qualified real estate agent or direct seller as described in § 404.1069); or
(c) An agent-driver or commission-driver, a full-time life insurance salesman, a home worker, or a traveling or city salesman as described in § 404.1008.