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- 26 USC §1402DefinitionsFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
rates imposed by subsections (a) and (b) of section 1401 for such year (determined without regard to the rate imposed under paragraph (2) of section 1401(b)); (13) there shall ... term shall not include— (1) in the case of the tax imposed by section 1401(a), that part of the net earnings from self-employment which is in excess
- 26 CFR §25.2501-1Imposition of tax.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
Immigration and Nationality Act, as amended (8 U.S.C. 1401(b), 1482, or 1487) (For a summary of these sections, see paragraph (d)(1) of § 20.2107-1 of this chapter (estate
- 26 CFR §1.401(l)-2Permitted disparity for defined contribution plans.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
whom none of the taxes under section 3111(a), section 3221, or section 1401 is required to be paid, employer contributions are allocated to the account of the employee with
- 26 CFR §1.1402(e)(3)-1Effective date of waiver certificate.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
Paying on or before April 16, 1962, the tax under section 1401 in respect of all the individual's self-employment income (except for underpayments of tax attributable to errors
- 26 USC §6213Restrictions applicable to deficiencies; petition to Tax CourtFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
section 32(c)(2)(A) to the extent the tax imposed by section 1401 (relating to self-employment tax) on such net earnings has not been paid, (H) an omission
- 26 CFR §1.401-10Definitions relating to plans covering self-employed individuals.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
therefore, is not subject to the tax on self-employment income imposed by section 1401. (ii) Items which are not included in gross income for purposes of chapter
- 26 USC §62Adjusted gross income definedFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
deduction of certain retirement savings). [(8) Repealed. Pub. L. 104–188, title I, §1401(b)(4), Aug. 20, 1996, 110 Stat. 1788] (9) Penalties forfeited because of premature withdrawal
- 26 CFR §1.122-1Applicable rules relating to certain reduced uniformed services retirement pay.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
after 32 years of active military service, and receives disability retirement pay under section 1401 of title 10, limited to 75 percent of his active duty
- 26 USC §3231DefinitionsFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
does not exceed the rate of tax in effect under section 1401(b). (B) Applicable base (i) Tier 1 taxes Except as provided in clause (ii), the term "applicable base
- 26 CFR §301.9100-7TTime and manner of making certain elections under the Tax Reform Act of 1986.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
equal to the total of the taxes that would have been imposed by section 1401 of the Code with respect to all of the individual's income derived in that ... equal to the total of the taxes that would have been imposed by section 1401 of the Code with respect to all of the individual's income derived in that
- 26 CFR §1.401(a)(4)-7Imputation of permitted disparity.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
covered by any of the taxes under section 3111(a), section 3221, or section 1401. (3) Overall permitted disparity. The annual overall permitted disparity limits
- 26 USC §24Child tax creditFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
which the taxable year begins, (ii) 50 percent of the taxes imposed by section 1401 on the self-employment income of the taxpayer for the taxable year
- 26 CFR §20.2107-1Expatriation to avoid tax.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
Immigration and Nationality Act, as amended (8 U.S.C. 1401(b), 1482, or 1487); or (ii) Did not have for one of its principal purposes (but not necessarily its only principal
- 26 CFR §1.401(l)-1Permitted disparity in employer-provided contributions or benefits.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
section 401(c)(1), who is also subject to the tax under section 1401, is deemed to be a plan maintained by an employer that pays wages within the meaning
- 26 CFR §1.401(a)(5)-1Special rules relating to nondiscrimination requirements.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
section 401(c)(1), who is also subject to the tax under section 1401, is deemed to be a plan maintained by an employer that pays wages within the meaning
- 26 CFR §1.6654-2Exceptions to imposition of the addition to the tax in the case of individuals.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
change in the rate of the tax imposed by section 1 or section 1401, or a change in a percentage affecting the computation of the credit, such as a change ... computed on the separate estimated self-employment income of each spouse. See sections 1401 and 1402 and § 1.6017-1(b)(1). The liability with respect to the estimated
- 26 CFR §301.7701-2Business entities; definitions.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
Income, of the Internal Revenue Code. Thus, A is subject to tax under section 1401 on A's net earnings from self-employment with respect to LLCA's activities
- 26 USC §402Taxability of beneficiary of employees' trustFederal (EE. UU.)Sección de códigoVigencia: 2024-12-31
section 424) of the employer corporation. [(5) Repealed. Pub. L. 104–188, title I, §1401(b)(13), Aug. 20, 1996, 110 Stat. 1789] (6) Direct trustee-to-trustee transfers
- 26 CFR §1.469-1TGeneral rules (temporary).Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
computing the taxpayer's net earnings from self-employment subject to tax under section 1401. (e) Definition of “passive activity” —(1) In general. Except as otherwise provided in this paragraph
- 26 CFR §1.401(l)-3Permitted disparity for defined benefit plans.Federal (EE. UU.)ReglamentoVigencia: 2026-07-17
whom none of the taxes under section 3111(a), section 3221, or section 1401 is required to be paid, employer-provided benefits are determined with respect to the employee