Treasury Regulations (26 C.F.R.)
26 CFR § 1.1402(e)-1A
Application of regulations under section 1402(e).
The regulations in §§ 1.1402(e)-2A through 1.1402(e)-4A relate to section 1402(e) as amended by section 115(b)(2) of the Social Security Amendments of 1967 (81 Stat. 839) and apply to taxable years ending after 1967. Section 1.1402(e)-5A reflects changes made by section 1704(a) of the Tax Reform Act of 1986 (100 Stat. 2085, 2779) and applies to applications for exemption under section 1402(e) filed after December 31, 1986. For regulations under section 1402(e) (as in effect prior to amendment by the Social Security Amendments of 1967) applicable to taxable years ending before 1968, see §§ 1.1402(e)(1)-1 through 1.1402(e)(6)-1.
[T.D. 8221, 53 FR 33461, Aug. 31, 1988]
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In this part (40 sections)
- 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.
- 1.1411-2 · Application to individuals.
- 1.1411-3 · Application to estates and trusts.