26 C.F.R. § 1.1402(d)-1. - § 1.1402(d)-1 Employee and Wages.

Current as of January 1, 1970

Section 1.1402(d)-1 - § 1.1402(d)-1 Employee and Wages.Section 1.1402(d)-1 - § 1.1402(d)-1 Employee and Wages.

Section 1.1402(c)-7 - § 1.1402(c)-7 Members of Religious Groups Opposed to Insurance.Section 1.1402(e)(1)-1 - § 1.1402(e)(1)-1 Election by Ministers, Members of Religious Orders, and Christian Science Practitioners for Self-employment Coverage.

§ 1.1402(d)-1 Employee and wages.

For the purpose of the tax on self-employment income, the term “employee” and the term “wages” shall have the same meaning as when used in the Federal Insurance Contributions Act. For an explanation of these terms, see Subpart B of Part 31 of this chapter (Employment Tax Regulations).

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