Treasury Regulations (26 C.F.R.)
26 CFR § 1.1402(a)-8
Community income.
# (a) In case of an individual.
If any of the income derived by an individual from a trade or business (other than a trade or business carried on by a partnership) is community income under community property laws applicable to such income, all of the gross income, and the deductions attributable to such income, shall be treated as the gross income and deductions of the husband unless the wife exercises substantially all of the management and control of such trade or business, in which case all of such gross income and deductions shall be treated as the gross income and deductions of the wife. For the purpose of this special rule, the term “management and control” means management and control in fact, not the management and control imputed to the husband under the community property laws. For example, a wife who operates a beauty parlor without any appreciable collaboration on the part of her husband will be considered as having substantially all of the management and control of such business despite the provision of any community property law vesting in the husband the right of management and control of community property; and the income and deductions attributable to the operation of such beauty parlor will be considered the income and deductions of the wife.
# (b) In case of a partnership.
Even though a portion of a partner's distributive share of the income or loss, described in section 702(a)(9), from a trade or business carried on by a partnership is community income or loss under the community property laws applicable to such share, all of such distributive share shall be included in computing the net earnings from self-employment of such partner; no part of such share shall be taken into account in computing the net earnings from self-employment of the spouse of such partner. In any case in which both spouses are members of the same partnership, the distributive share of the income or loss of each spouse is included in computing the net earnings from self-employment of that spouse.
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In this part (40 sections)
- 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.
- 1.1402(c)-4 · Individuals under Railroad Retirement System.
- 1.1402(c)-5 · Ministers and members of religious orders.
- 1.1402(c)-6 · Members of certain professions.
- 1.1402(c)-7 · Members of religious groups opposed to insurance.
- 1.1402(d)-1 · Employee and wages.