26 C.F.R. § 1.1402(e)-1A. - § 1.1402(e)-1a Application of Regulations Under Section 1402(e).

Current as of January 1, 1970

Section 1.1402(e)-1A - § 1.1402(e)-1a Application of Regulations Under Section 1402(e).Section 1.1402(e)-1A - § 1.1402(e)-1a Application of Regulations Under Section 1402(e).

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.Section 1.1402(e)(2)-1 - § 1.1402(e)(2)-1 Time Limitation for Filing Waiver Certificate.

§ 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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