26 CFR · Internal Revenue
§ 1.1402(a)-3 — Special rules for computing net earnings from self-employment.
eCFR · current through Aug 10, 2026
§ 1.1402(a)-3 Special rules for computing net earnings from self-employment.
For the purpose of computing net earnings from self-employment, the gross income derived by an individual from a trade or business carried on by him, the allowable deductions attributable to such trade or business, and the individual's distributive share of the income or loss, described in section 702(a)(9), from any trade or business carrier on by a partnership of which he is a member shall be computed in accordance with the special rules set forth in §§ 1.1402(a)-4 to 1.1402(a)-17, inclusive.
[T.D. 7333, 39 FR 44445, Dec. 24, 1974]
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Related
§ 1.1402
26 C.F.R. § 1.1402
Nearby Sections
11
§ 1.1400Z2(e)-1
§ 1.1400Z2(e)-1 [Reserved]§ 1.1400Z2(f)-1
Administrative rules- penalties, anti-abuse, etc.§ 1.1401-1
Tax on self-employment income.§ 1.1402(a)-1
Definition of net earnings from self-employment.§ 1.1402(a)-2
Computation of net earnings from self-employment.§ 1.1402(a)-4
Rentals from real estate.§ 1.1402(a)-5
Dividends and interest.§ 1.1402(a)-6
Gain or loss from disposition of property.§ 1.1402(a)-7
Net operating loss deduction.§ 1.1402(a)-8
Community income.