Treasury Regulations (26 C.F.R.)
26 CFR § 1.1403-1
Cross references.
Official textecfr.govlast amended
For provisions relating to the requirement for filing returns with respect to net earnings from self-employment, see § 1.6017-1. For provisions relating to declarations of estimated tax on self-employment income, see §§ 1.6015(a) to 1.6015(j)-1, inclusive. For other administrative provisions relating to the tax on self-employment income, see the applicable sections of the regulations in this part (§ 1.6001-1 et seq.) and the applicable sections of the regulations in part 301 of this chapter (Regulations on Procedure and Administration).
[T.D. 7427, 41 FR 34026, Aug. 12, 1976]
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In this part (40 sections)
- 1.1402(c)-4 · (c)-4 Individuals under Railroad Retirement System.
- 1.1402(c)-5 · (c)-5 Ministers and members of religious orders.
- 1.1402(c)-6 · (c)-6 Members of certain professions.
- 1.1402(c)-7 · (c)-7 Members of religious groups opposed to insurance.
- 1.1402(d)-1 · (d)-1 Employee and wages.
- 1.1402(e)-1A · (e)-1A Application of regulations under section 1402(e).
- 1.1402(e)-2A · (e)-2A Ministers, members of religious orders and…
- 1.1402(e)-3A · (e)-3A Time limitation for filing application for…
- 1.1402(e)-4A · (e)-4A Period for which exemption is effective.
- 1.1402(e)-5A · (e)-5A Applications for exemption from self-employment…
- 1.1402(e)(1)-1 · (e)(1)-1 Election by ministers, members of religious…
- 1.1402(e)(2)-1 · (e)(2)-1 Time limitation for filing waiver certificate.
- 1.1402(e)(3)-1 · (e)(3)-1 Effective date of waiver certificate.
- 1.1402(e)(4)-1 · (e)(4)-1 Treatment of certain remuneration paid in…
- 1.1402(e)(5)-1 · (e)(5)-1 Optional provision for certain certificates…
- 1.1402(e)(5)-2 · (e)(5)-2 Optional provisions for certain certificates…
- 1.1402(e)(6)-1 · (e)(6)-1 Certificates filed by fiduciaries or…
- 1.1402(f)-1 · (f)-1 Computation of partner's net earnings from…
- 1.1402(g)-1 · (g)-1 Treatment of certain remuneration erroneously…
- 1.1402(h)-1 · (h)-1 Members of certain religious groups opposed to…
- 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.
- 1.1411-4 · Definition of net investment income.
- 1.1411-5 · Trades or businesses to which tax applies.
- 1.1411-6 · Income on investment of working capital subject to tax.
- 1.1411-7 · Exception for dispositions of interests in partnerships and…
- 1.1411-8 · Exception for distributions from qualified plans.
- 1.1411-9 · Exception for self-employment income.
- 1.1411-10 · Controlled foreign corporations and passive foreign…
- 1.1441-0 · Outline of regulation provisions for section 1441.
- 1.1441-1 · Requirement for the deduction and withholding of tax on…
- 1.1441-2 · Amounts subject to withholding.
- 1.1441-3 · Determination of amounts to be withheld.
- 1.1441-4 · Exemptions from withholding for certain effectively…
- 1.1441-5 · Withholding on payments to partnerships, trusts, and estates.
- 1.1441-6 · Claim of reduced withholding under an income tax treaty.
- 1.1441-7 · General provisions relating to withholding agents.