41 resultados — página 1 de 3

• 26 CFR §1.1402(b)-1Self-employment income.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  self-employment income of an individual for purposes of the tax imposed under section 1401(b) (hospital insurance), but not for purposes of the tax imposed under section 1401 ... employment income for such taxable year for purposes of the tax imposed under section 1401(a) is computed under subparagraph (1) of this paragraph or subdivision (ii) of this subparagraph

• 26 CFR §1.1401-1Tax on self-employment income.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  upon the self-employment income of every individual at the rates prescribed in section 1401(a) (old-age, survivors, and disability insurance) and (b) (hospital insurance). (See subparagraphs ... other case 200,000 Note: These threshold amounts are specified under section 1401(b)(2)(A). (2) Coordination with Federal Insurance Contributions Act. (i) General rule. Under section 1401

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

  Social Security Act), may file an application for exemption from the tax under section 1401. The form of insurance to which section 1402(h) and this section refer does ... desires to be exempt from the payment of the self-employment tax under section 1401, must file the application for exemption on or before December 31, 1968. (2) Taxable year

• 26 CFR §31.3506-1Companion sitting placement services.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  self-employed for purposes of the tax on self-employment income (see sections 1401-1403 and the regulations thereunder in Part 1 of this chapter (Income Tax Regulations)). (d) Scope ... deemed to be self-employed for the purpose of the tax imposed by section 1401. Example 2. Assume the same facts as in example 1, except that the individual

• 26 CFR §301.6521-1Mitigation of effect of limitation in case of related employee social security tax and self-employment tax.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  certain type of error involving both the tax on self-employment income under section 1401 and the employee tax under section 3101 if the correction of the error ... respect of the other tax (either the tax on self-employment income under section 1401 or the employee tax under section 3101) but for the operation of such

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

  expired, only if the following conditions are met: (i) The tax under section 1401 is paid on or before April 16, 1962, in respect of all self-employment income (whether ... subparagraph applies only if the following conditions are met: (i) The tax under section 1401 is paid on or before April 16, 1962, in respect of all self-employment income

• 26 CFR §1.597-7Effective/applicability dates.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  FIRREA effective date. Section 597, as amended by section 1401 of the Financial Institutions Reform, Recovery, and Enforcement Act of 1989 (Public Law 101-73, 103 Stat 183 (1989)) (FIRREA

• 26 CFR §1.31-2Credit for “special refunds” of employee social security tax.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  certain foreign corporations. See, with respect to such special refunds for 1954, section 1401(d)(4) of the Internal Revenue Code of 1939, and with respect to such special refunds

• 26 USC §406Employees of foreign affiliates covered by section 3121(l) agreements
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  imposed by section 3101. [(c) Repealed. Pub. L. 104–188, title I, §1401(b)(7), Aug. 20, 1996, 110 Stat. 1789] (d) Deductibility of contributions For purposes of applying section

• 26 USC §1411Imposition of tax
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  employment income for such taxable year on which a tax is imposed by section 1401(b). (d) Modified adjusted gross income For purposes of this chapter, the term "modified adjusted

• 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

  December 31, 1986, for exemption from the tax on self-employment income (see section 1401 and 1.1401-1) with respect to services performed

• 26 CFR §1.6017-1Self-employment tax returns.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  taxable year. Thus, individuals upon whom self-employment tax is imposed by section 1401 must make a declaration of estimated tax if they meet the requirements of section

• 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

  effective only if the following conditions are met: (i) The tax under section 1401 is paid on or before April 17, 1967, in respect of all self-employment income (whether

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

  into account in determining self-employment income that is subject to tax under section 1401(b) for such taxable year. For purposes of section 1411(c)(6) and this section ... determining the amount of self-employment income that is subject to tax under section 1401(b) and therefore not included in net investment income. (b) Special rule for traders

• 26 USC §407Certain employees of domestic subsidiaries engaged in business outside the United States
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  under regulations prescribed by the Secretary. [(c) Repealed. Pub. L. 104–188, title I, §1401(b)(8), Aug. 20, 1996, 110 Stat. 1789] (d) Deductibility of contributions For purposes

• 26 USC §164Taxes
  Federal (EE. UU.)Sección de códigoVigencia: 2024-12-31

  taxable year an amount equal to one-half of the taxes imposed by section 1401 (other than the taxes imposed by section 1401(b)(2)) for such taxable year

• 26 CFR §1.1402(e)-2AMinisters, members of religious orders and Christian Science practitioners; application for exemption from self-employment tax.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  practitioner may request an exemption from the tax on self-employment income (see section 1401 and § 1.1401-1) with respect to services performed by him in his capacity

• 26 CFR §1.1-1Income tax on individuals.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  title III of the Immigration and Nationality Act (8 U.S.C. 1401-1459). For rules governing loss of citizenship, see sections 349 to 357, inclusive, of such Act (8 U.S.C

• 26 CFR §1.104-1Compensation for injuries or sickness.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  armed force, computed under formula No. 1 or 2 of 10 U.S.C. 1401, or under 10 U.S.C. 1402(d), on the basis of years of service, which exceeds the retired

• 26 CFR §1.1411-1General rules.
  Federal (EE. UU.)ReglamentoVigencia: 2026-07-17

  into account in determining self-employment income that is subject to tax under section 1401(b) described in section 1411(c)(6) and § 1.1411-9, and section 951(a) inclusions