TN 11 (09-87)

RM 03846.003 Authorities and Guides on Self-Employment Coverage

1. A. 

   The following authoritative references may be used as a supplement to the sections of this procedure regarding the coverage of self-employed persons:

   1. 1. 

      Social Security Administration Regulations

   2. 2. 

      POMS RS 018

   3. 3. 

      General Counsel Opinions

   4. 4. 

      SSA Program Circulars

   5. 5. 

      Internal Revenue Service Tax Guides

   6. 6. 

      Prentice-Hall Federal Tax Guide

   7. 7. 

      Precedent cases

   8. 8. 

      Compilation of the Social Security Act

   9. 9. 

      Social Security Handbook

2. B. 

   Each case must be adjudicated on the facts and evidence obtainable for the specific case.