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• 26 CFR §54.4980H-1Definitions.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  cost-sharing reduction and any advance payment of the reduction as defined under section 1402 of the Affordable Care Act and 45 CFR 155.20. (12) Dependent. The term dependent means

• 26 USC §2032AValuation of certain farm, etc., real property
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  manner similar to the manner used for purposes of paragraph (1) of section 1402(a) (relating to net earnings from self-employment). (7) Method of valuing farms (A) In general

• 26 CFR §1.5000A-3Exempt individuals.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  recognized religious sect or division of the sect that is described in section 1402(g)(1); and (ii) An adherent of established tenets or teachings of the sect or division

• 26 USC §3121Definitions
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  position compensated solely on a fee basis which is treated pursuant to section 1402(c)(2)(E) as a trade or business for purposes of inclusion of such fees ... such calendar year, or (VI) by an individual in a position described in section 1402(c)(2)(E). As used in this subparagraph, the terms "State" and "political subdivision" have

• 26 USC §162Trade or business expenses
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  determining an individual's net earnings from self-employment (within the meaning of section 1402(a)) for purposes of chapter 2 for taxable years beginning before January

• 26 CFR §1.1348-3Definitions.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  pursuant to a written plan of the partnership of the kind described in section 1402(a)(10) constitute deferred compensation except as otherwise provided in subparagraph (2) of this paragraph

• 26 CFR §1.993-3Definition of export property.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  section 402 or 402a of the Tariff Act of 1930 (19 U.S.C. 1401a or 1402) in connection with their importation. With respect to articles imported into the United States

• 26 CFR §1.199A-1Operational rules.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  allowed under section 199A does not reduce net earnings from self-employment under section 1402 or net investment income under section 1411. (4) Commonwealth of Puerto Rico

• 26 CFR §1.469-1TGeneral rules (temporary).
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  this section to activities that are trades or businesses (within the meaning of section 1402(c)). Such loss is not taken into account for the taxable year in computing