RS 01802.000 Self-Employment - Trade or Business

Subchapter Table of Contents
Section Latest
Transmittal
RS 01802.001Trade or Business — General PolicyTN 12 09-90
RS 01802.002Factors Indicating the Existence of a Trade or BusinessTN 12 09-90
RS 01802.010Development of Questionable Trade or BusinessTN 12 09-90
RS 01802.015S CorporationTN 14 04-92
SPECIFIC OCCUPATIONS
RS 01802.026Specific Occupations — GeneralTN 14 04-92
RS 01802.032Corporation DirectorsTN 14 04-92
RS 01802.033FiduciariesTN 14 04-92
RS 01802.034Apportionment of Fiduciary's Fee Attributable to Operation of Estate - Owned Trade or Business 
RS 01802.035Life Insurance Salesmen — Renewal Commissions — Operating Policy 
RS 01802.040Oil and Gas Operations 
EMPLOYEES OF FOREIGN GOVERNMENTS AND INTERNATIONAL ORGANIZATIONS
RS 01802.050Coverage Status — Employees of Foreign Governments and International Organizations — Policy Principle 
RS 01802.051Computing NESE 
MINISTERS, CHRISTIAN SCIENCE PRACTITIONERS AND MEMBERS OF RELIGIOUS ORDERS
RS 01802.060Self-Employment Coverage of Ministers 
RS 01802.061Minister — Definition 
RS 01802.063Method of Obtaining Exemption 
RS 01802.064Who is Eligible for Exemption — Operating Policy 
RS 01802.065Time Limitation for Filing Application for Exemption —Operating Policy 
RS 01802.066Effective Date of Application for Exemption — Operating Policy 
RS 01802.071Validity of Form 2031 Maintained by OCRO - Operating Policy 
RS 01802.073Handling Inquiries About Ministerial Provisions — Operating Procedure 
AGRICULTURAL ENTERPRISES
RS 01802.080Coverage of Agricultural Enterprises — Policy Principle 
RS 01802.081Farm Operator — Definition 
RS 01802.082Identity of Operator, Family Operated Farm 
RS 01802.085Identity of Operator, Citrus Groves and Other Crops 
RS 01802.090Agricultural Enterprise 
BENEFICIARIES OF ESTATES AND TRUSTS AND INCOMPETENTS
RS 01802.100Beneficiary of Estate or Trust 
RS 01802.104Earnings of an Incompetent 
COVERAGE AND EXCLUSIONS
RS 01802.200Trade or Business Exclusions — Background 
RS 01802.220Employee ExclusionTN 15 06-97
RS 01802.225Crews on Fishing BoatsTN 15 06-97
RS 01802.232Real Estate Agents and Direct SellersTN 15 06-97
RS 01802.234Employees of Certain ChurchesTN 15 06-97
EXCLUDED SERVICES — INDIVIDUALS EXEMPTED ON RELIGIOUS GROUNDS
RS 01802.270Services of Individuals Exempt From Social Security TaxesTN 16 06-04
RS 01802.271Who May Qualify For an ExemptionTN 12 09-90
RS 01802.272Type of Religious Sect Whose Members May Qualify for ExemptionTN 16 06-04
RS 01802.273Method of Obtaining Exemption — ProcessTN 16 06-04
RS 01802.274Filing Dates, Effective Dates and Termination of ExemptionTN 16 06-04
RS 01802.282Handling Inquiries in the FO — ProcedureTN 16 06-04
PARTNERSHIP DETERMINATIONS
RS 01802.300Partnerships — GeneralTN 12 09-90
RS 01802.302Limited PartnershipsTN 12 09-90
RS 01802.304Partners 
RS 01802.306Earnings from Partnerships — Operating Policy 
RS 01802.308Taxation and Tax Returns 
RS 01802.310When to Develop Partnerships 
RS 01802.316Elements of a Partnership — Operating Policy 
RS 01802.318Joining Together — Operating Policy 
RS 01802.320Contributions of Capital or Services From Each Partner — Operating Policy 
RS 01802.322Right to Participate in the Management and Control — Operating Policy 
RS 01802.324Sharing of Profits and Losses 
RS 01802.326Neither an Employee of the Other — Operating Policy 
RS 01802.330How to Develop Partnership Questions 
RS 01802.332Eliminating Other Possible Arrangements 
RS 01802.334Husband-Wife Businesses 
RS 01802.344Correction of Earnings Records 
RS 01802.350Family Partnerships 
RS 01802.360Allocating NE From a Partnership 
RS 01802.375Computing NE When Partners Receive Salaries 
In SEI IN COMMUNITY PROPERTY STATES
RS 01802.400SEI in Community Property StatesTN 17 09-06
RS PHI01802.014Limited Partnerships 
RS PHI01802.274Documenting Constructive Notification (06 - 2008) 

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RS 01802.000 - Self-Employment - Trade or Business - Table of Contents - 06/12/2008
Batch run: 01/07/2013
Rev:06/12/2008