Net Earnings From Self-Employment

ID:
Office:
UILC:
CCA_2009032414072932
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1402.01-00
Number: 200917037
Release Date: 4/24/2009
From: ---
Sent: Tuesday, March 24, 2009 2:07:36 PM
To: ---
Cc: ---
Subject: RE: 1402 question
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It seems to me that section 475(f)(1)(D) may answer your question. It says that "subsection (d)(3) shall not apply under the preceding sentence for purposes of applying sections 1402..." Your question is also discussed briefly in a Non-docketed Significant Advice Review memorandum (1999 IRS NSAR 10649 on Westlaw).
I am copying --- ---of the branch responsible for self-employment tax issues in case she has anything to add.
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