Treasury Regulations (26 C.F.R.)
26 CFR § 1.1402(c)-4
Individuals under Railroad Retirement System.
Official textecfr.govlast amended
The performance of service by an individual as an employee or employee representative as defined in section 3231(b) and (c), respectively (see §§ 31.3231(b)-1 and 31.3231(c)-1 of Part 31 of this chapter (Employment Tax Regulations)), that is, an individual covered under the railroad retirement system, does not constitute a trade or business.
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In this part (40 sections)
- 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.
- 1.1402(e)-1A · Application of regulations under section 1402(e).
- 1.1402(e)-2A · Ministers, members of religious orders and Christian…
- 1.1402(e)-3A · Time limitation for filing application for exemption.
- 1.1402(e)-4A · Period for which exemption is effective.
- 1.1402(e)-5A · Applications for exemption from self-employment taxes…
- 1.1402(e)(1)-1 · Election by ministers, members of religious orders,…
- 1.1402(e)(2)-1 · Time limitation for filing waiver certificate.
- 1.1402(e)(3)-1 · Effective date of waiver certificate.
- 1.1402(e)(4)-1 · Treatment of certain remuneration paid in 1955 and…
- 1.1402(e)(5)-1 · Optional provision for certain certificates filed…
- 1.1402(e)(5)-2 · Optional provisions for certain certificates filed on…
- 1.1402(e)(6)-1 · Certificates filed by fiduciaries or survivors on or…
- 1.1402(f)-1 · Computation of partner's net earnings from…
- 1.1402(g)-1 · Treatment of certain remuneration erroneously reported as…
- 1.1402(h)-1 · Members of certain religious groups opposed to insurance.