26 CFR § 1.1402(a)-3
Special rules for computing net earnings from self-employment.
For the purpose of computing net earnings from self-employment, the gross income derived by an individual from a trade or business carried on by him, the allowable deductions attributable to such trade or business, and the individual's distributive share of the income or loss, described in section 702(a)(9), from any trade or business carrier on by a partnership of which he is a member shall be computed in accordance with the special rules set forth in §§ 1.1402(a)-4 to 1.1402(a)-17, inclusive.
[T.D. 7333, 39 FR 44445, Dec. 24, 1974]
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Cited by 3
- 26 CFR § 1.1402(a)-1 — Definition of net earnings from self-employment.
- 26 CFR § 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.
- 26 CFR § 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.
In this part (40 sections)
- 1.1388-1 · Definitions and special rules.
- 1.1394-0 · Table of contents.
- 1.1394-1 · Enterprise zone facility bonds.
- 1.1396-1 · Qualified zone employees.
- 1.1397E-1 · Qualified zone academy bonds.
- 1.1398-1 · Treatment of passive activity losses and passive activity…
- 1.1398-2 · Treatment of section 465 losses in individuals' title 11…
- 1.1398-3 · Treatment of section 121 exclusion in individuals' title 11…
- 1.1400L(b)-1 · Additional first year depreciation deduction for…
- 1.1400Z2-0 · Table of Contents.
- 1.1400Z2(a)-1 · Deferring tax on capital gains by investing in…
- 1.1400Z2(b)-1 · Inclusion of gains that have been deferred under…
- 1.1400Z2(c)-1 · Investments held for at least 10 years.
- 1.1400Z2(d)-1 · Qualified opportunity funds and qualified opportunity…
- 1.1400Z2(d)-2 · Qualified opportunity zone business property.
- 1.1400Z2(e)-1 · [Reserved]
- 1.1400Z2(f)-1 · Administrative rules- penalties, anti-abuse, etc.
- 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…
- 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…
- 1.1402(a)-13 · Income from agricultural activity.
- 1.1402(a)-14 · Options available to farmers in computing net earnings…
- 1.1402(a)-15 · Options available to farmers in computing net earnings…
- 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.