Treasury Regulations (26 C.F.R.)
26 CFR § 1.1402(c)-7
Members of religious groups opposed to insurance.
The performance of service by an individual:
# (a)
Who is a member of a recognized religious sect or division thereof, and
# (b)
Who is an adherent of established tenets or teachings of such sect or division by reason of which he is conscientiously opposed to acceptance of the benefits of any private or public insurance which makes payments in the event of death, disability, old age, or retirement or makes payments toward the cost of, or provides services for, medical care (including the benefits of any insurance system established by the Social Security Act),
during any taxable year for which he is granted a tax exemption, pursuant to section 1402(h), does not constitute a trade or business within the meaning of section 1402(c) and § 1.1402(c)-1. See also §§ 1.1402(h) and 1.1402(h)-1.
[T.D. 6993, 34 FR 830, Jan. 18, 1969]
Source: view the official text
In this part (40 sections)
- 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.
- 1.1403-1 · Cross references.
- 1.1411-0 · Table of contents of provisions applicable to section 1411.
- 1.1411-1 · General rules.