Subjgrp 1. Tax on Self-Employment Income

• § 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.