26 CFR · Internal Revenue
§ 1.1402(e)-1A — Application of regulations under section 1402(e).
26 CFR § 1.1402(e)-1A
This text of 26 C.F.R. § 1.1402(e)-1A (Application of regulations under section 1402(e).) 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(e)-1A (2026).
Text
§ 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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Related
§ 1.1402
26 C.F.R. § 1.1402
Nearby Sections
11
§ 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(e)-1A, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/1/1.1402(e)-1A.