69 resultados — página 1 de 4

• 26 CFR §1.1402(e)-1AApplication of regulations under section 1402(e).
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  regulations in §§ 1.1402(e)-2A through 1.1402(e)-4A relate to section 1402(e) as amended by section 115(b)(2) of the Social Security Amendments ... Stat. 2085, 2779) and applies to applications for exemption under section 1402(e) filed after December 31, 1986. For regulations under section 1402(e) (as in effect prior to amendment

• 26 CFR §1.1402(c)-7Members of religious groups opposed to insurance.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  taxable year for which he is granted a tax exemption, pursuant to section 1402(h), does not constitute a trade or business within the meaning of section 1402

• 26 USC §3127Exemption for employers and their employees where both are members of religious faiths opposed to participation in Social Security Act programs
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  member of a recognized religious sect or division thereof described in section 1402(g)(1) and an adherent of established tenets or teachings of such sect or division as described ... such application contains or is accompanied by the evidence described in section 1402(g)(1)(A) and a waiver described in section 1402(g)(1)(B), (2) the Commissioner

• 26 CFR §1.1402(c)-3Employees.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  Revenue Code) does not constitute a trade or business within the meaning of section 1402(c) and § 1.1402(c)-1. However, in six cases set forth in paragraphs ... individual is considered to constitute a trade or business within the meaning of section 1402(c) and § 1.1402(c)-1. (As to when an individual is an employee, see section

• 26 CFR §301.7641-1Supervision of operations of certain manufacturers.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  suitable for smoking purposes, see 26 CFR (1939) 150 (Narcotics Regulations 3, 3 FR 1402) as made applicable to section 7641 by Treasury Decision 6091, approved August

• 26 CFR §1.1402(e)-5AApplications for exemption from self-employment taxes filed after December 31, 1986, by ministers, certain members of religious orders, and Christian Science practitioners.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  This section does not apply to applications for exemption under section 1402(e) that are filed before January 1, 1987. (2) Application of this section to Christian Science practitioners. Paragraph ... Thus, Christian Science practitioners filing applications for exemption from self-employment taxes under section 1402(e) should follow the procedures set forth in §§ 1.1402(e)-2A through

• 26 CFR §1.1411-9Exception for self-employment income.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  self-employment. However, amounts excepted in determining net earnings from self-employment under section 1402(a)(1)-(17), and thus excluded from self-employment income under section 1402 ... attributable to the gain on the sale of PRS's capital assets. Section 1402(a)(3)(A) provides an exclusion from net earnings from self-employment for any gain

• 26 CFR §1.1402(h)-1Members of certain religious groups opposed to insurance.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  exemption from the tax under section 1401. The form of insurance to which section 1402(h) and this section refer does not include liability insurance of a kind that provides ... otherwise meets the requirements of this section. An application for exemption under section 1402(h) and this section shall be made in the manner provided in paragraph (b) of this

• 26 CFR §1.1402(a)-11Ministers and members of religious orders.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  religious order is engaged in a trade or business, within the meaning of section 1402(c) and § 1.1402(c)-5, with respect to service performed in the exercise ... member of a religious order engaged in a trade or business described in section 1402(c) and § 1.1402(c)-5 is a citizen of the United States and performs service

• 26 CFR §1.1402(e)(6)-1Certificates filed by fiduciaries or survivors on or before April 15, 1962.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  Social Security Act. Such certificates shall be effective for the period prescribed in section 1402(e)(3)(A) (see § 1.1402(e)(3)-1(c)) as if filed by the individual

• 26 CFR §1.1402(e)-4APeriod for which exemption is effective.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  religious order, or a Christian Science practitioner pursuant to the provisions of section 1402(e) is irrevocable

• 26 CFR §1.1402(e)(5)-2Optional provisions for certain certificates filed on or before April 17, 1967.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  general —(1) General rule. Section 1402(e)(5), as amended by the Social Security Amendments of 1965, applies only in the case of a duly ordained, commissioned, or licensed minister ... Science practitioner described in subparagraph (1) of this paragraph and which (but for section 1402(e)(5)(A)) is ineffective for the first taxable year ending after 1954 for which

• 26 USC §6521Mitigation of effect of limitation in case of related taxes under different chapters
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  employment income" and "wages" shall have the same meaning as when used in section 1402

• 26 CFR §31.3121(b)(16)-1Services performed under share-farming arrangement.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  services which are excepted from “employment” under this section, see the regulations under section 1402(a) in Part 1 of this chapter (Income Tax Regulations

• 26 CFR §1.1402(e)(5)-1Optional provision for certain certificates filed before April 15, 1962.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  Certificates. (1) The optional provision contained in section 1402(e)(5)(A) may be applied to a certificate on Form 2031 filed within the period September 14, 1960, to April ... case where refund has been made of any such tax which (but for section 1402(e)(5)) is an overpayment, the amount refunded (including any interest paid under section

• 26 CFR §1.1402(f)-1Computation of partner's net earnings from self-employment for taxable year which ends as result of his death.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  partner's distributive share of income described in section 702(a)(9). See section 1402(a) and § 1.1402(a)-15. If section 1402(f) and this section apply ... year shall be determined by including therein any amount which is included under section 1402(f) and this section in his net earnings from self-employment for such taxable year

• 26 CFR §1.401-10Definitions relating to plans covering self-employed individuals.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  even though such income constitutes net earnings from self-employment as defined in section 1402(a). Thus, for example, a minister who is a common-law employee ... even though such income constitutes net earnings from self-employment as defined in section 1402(a). (ii) An individual may be treated as an employee within the meaning of section

• 26 USC §879Tax treatment of certain community income in the case of nonresident alien individuals
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  partner's distributive share of partnership income, shall be treated as provided in section 1402(a)(5), (3) Community income not described in paragraph (1) or (2) which is derived

• 26 CFR §31.3127-1Exemption for employers and their employees if both are members of religious faiths opposed to participation in Social Security Act programs.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  employee are members of a recognized religious sect or division described in section 1402(g)(1); (ii) Both the employer (or if the employer is a partnership, each partner therein

• 26 CFR §1.1402(a)-2Computation of net earnings from self-employment.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  engaged in more than one trade or business within the meaning of section 1402(c) and § 1.1402(c)-1, his net earnings from self-employment consist of the aggregate ... provided in section 704, subject to the special rules set forth in section 1402(a) and in §§ 1.1402(a)-1 to 1.1402(a)-17, inclusive, and to the exclusions provided