26 CFR · Internal Revenue
§ 1.1402(d)-1 — Employee and wages.
26 CFR § 1.1402(d)-1
This text of 26 C.F.R. § 1.1402(d)-1 (Employee and wages.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 1.1402(d)-1 (2026).
Text
§ 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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Related
§ 1.1402
26 C.F.R. § 1.1402
Nearby Sections
11
§ 1.1402(c)-3
Employees.§ 1.1402(c)-4
Individuals under Railroad Retirement System.§ 1.1402(c)-5
Ministers and members of religious orders.§ 1.1402(c)-6
Members of certain professions.§ 1.1402(c)-7
Members of religious groups opposed to insurance.§ 1.1402(d)-1
Employee and wages.§ 1.1402(e)-1A
Application of regulations under section 1402(e).§ 1.1402(e)-3A
Time limitation for filing application for exemption.§ 1.1402(e)-4A
Period for which exemption is effective.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 1.1402(d)-1, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.1402(d)-1.