Question

The Code Breaker section for this week is: Sec. 1402(c) [which is a subsection]

I will point out that Sec. 1402(c) includes SIX paragraphs that you will need to address, though most of them are very short.

As an example, for your reference, Sec. 382(h)(1)(B)(ii)(II) means:

Section 382

Subsection (h)

Paragraph (1)

Subparagraph (B)

Clause (ii)

Subclause (II)

Answer 1

1402(c) - 1

trade or business

In order for an individual to have net earning from self - employment, he must carry on a trade or business , either as an individual or as a member of a partnership.

1402(c) - 2

Public office

(a) in general- (1)

general rules except as otherwise provide in subparagraph, the performance of the functions of a public office doesn,t constitute a trade or business.

(2) fees basis public officials.

(3) meaning if public offices

(a) general rule

(b) newspaper vendors

(c) sharecroppers

(1) such individual undertakes to produce agriculture or horticulture commodities on such land.

(2) the agriculture or horticultural commodities produced by such individual or the proceeds there.

(3) the amount of such individual's share depends on the amount of the agriculture or horticulture commodities.

(d) employees of foreign government

(e) ministers and members of religious orders

(f) state and local government employees compensated on the basis of fees

section 1402 (c) - 4

individual under rail road retirement system

section 1402(c) - 5

ministers and members of religious order

(a) In general

(b) service by minister in exercising of ministry

(c) service by minister not in exercising of ministry

(d) service in exercising of duties required by religious orders

section 1402(c) - 6

members of certain professions

(a) periods of exclusion

(b) christian scientist practitioner

(c) meaning of terms

(d) legal requirement

(e) partnership

section 1402(c) - 7

member of religious group opposed to insurance

(a) who is a member of a recognized religious sect or division thereof and

(b) who is an adherent of established tenets or teaching of such sect or division by reason of which he is concientiously opposed to acceptance of the benefits of any private or public insurance which makes payment in the event of death , disability , old age or retirement or makes payment towards the cost of or provides services for medical care.