| Section |
|
Latest
Transmittal |
| RS 01802.001 |
Trade or Business — General Policy |
TN 12 09-90 |
| RS 01802.002 |
Factors Indicating the Existence of a Trade or Business |
TN 26 03-24 |
| RS 01802.010 |
Development of Questionable Trade or Business |
TN 12 09-90 |
| RS PHI01802.014 |
Limited Partnerships |
|
| RS 01802.015 |
S Corporation |
TN 14 04-92 |
| SPECIFIC OCCUPATIONS
|
| RS 01802.026 |
Specific Occupations — General |
TN 14 04-92 |
| RS 01802.032 |
Corporation Directors |
TN 14 04-92 |
| RS 01802.033 |
Fiduciaries |
TN 25 03-24 |
| RS 01802.034 |
Apportionment of Fiduciary's Fee Attributable to Operation of Estate - Owned Trade
or Business
|
TN 24 03-24 |
| RS 01802.035 |
Life Insurance Salesmen — Renewal Commissions — Operating Policy |
TN 23 03-24 |
| RS 01802.040 |
Oil and Gas Operations |
TN 42 09-24 |
| EMPLOYEES OF FOREIGN GOVERNMENTS AND INTERNATIONAL ORGANIZATIONS
|
| RS 01802.050 |
Coverage Status — Employees of Foreign Governments and International Organizations
— Policy Principle
|
|
| RS 01802.051 |
Computing NESE |
|
| RS 01802.060 |
Self-Employment Coverage of Ministers |
TN 45 09-24 |
| RS 01802.061 |
Minister — Definition |
TN 44 09-24 |
| RS 01802.063 |
Method of Obtaining Exemption |
|
| RS 01802.064 |
Who is Eligible for Exemption — Operating Policy |
TN 27 03-24 |
| RS 01802.065 |
Time Limitation for Filing Application for Exemption —Operating Policy |
TN 28 03-24 |
| RS 01802.066 |
Effective Date of Application for Exemption — Operating Policy |
TN 31 04-24 |
| RS 01802.071 |
Validity of Form 2031 Maintained by OCRO - Operating Policy |
|
| RS 01802.073 |
Handling Inquiries About Ministerial Provisions — Operating Procedure |
TN 34 04-24 |
| AGRICULTURAL ENTERPRISES
|
| RS 01802.080 |
Coverage of Agricultural Enterprises — Policy Principle |
|
| RS 01802.081 |
Farm Operator — Definition |
|
| RS 01802.082 |
Identity of Operator, Family Operated Farm |
|
| RS 01802.085 |
Identity of Operator, Citrus Groves and Other Crops |
TN 47 09-24 |
| RS 01802.090 |
Agricultural Enterprise |
TN 30 04-24 |
| RS 01802.100 |
Beneficiary of Estate or Trust |
TN 43 09-24 |
| RS 01802.104 |
Earnings of an Incompetent |
TN 41 09-24 |
| RS 01802.200 |
Trade or Business Exclusions — Background |
TN 46 09-24 |
| RS 01802.220 |
Employee Exclusion |
TN 51 09-24 |
| RS 01802.225 |
Crews on Fishing Boats |
TN 15 06-97 |
| RS 01802.232 |
Real Estate Agents and Direct Sellers |
TN 15 06-97 |
| RS 01802.234 |
Employees of Certain Churches |
TN 15 06-97 |
| EXCLUDED SERVICES — INDIVIDUALS EXEMPTED ON RELIGIOUS GROUNDS
|
| RS 01802.270 |
Services of Individuals Exempt From Social Security Taxes |
TN 16 06-04 |
| RS 01802.271 |
Who May Qualify For an Exemption |
TN 52 09-24 |
| RS 01802.272 |
Type of Religious Sect Whose Members May Qualify for Exemption |
TN 18 11-18 |
| RS 01802.273 |
Method of Obtaining Exemption — Process |
TN 55 09-24 |
| RS 01802.274 |
Filing Dates, Effective Dates and Termination of Exemption |
TN 29 03-24 |
| RS PHI01802.274 |
Documenting Constructive Notification (06 - 2008) |
|
| RS 01802.282 |
Handling Inquiries in the FO — Procedure |
TN 48 09-24 |
| PARTNERSHIP DETERMINATIONS
|
| RS 01802.300 |
Partnerships — General |
TN 12 09-90 |
| RS 01802.302 |
Limited Partnerships |
TN 12 09-90 |
| RS 01802.304 |
Partners |
|
| RS 01802.306 |
Earnings from Partnerships — Operating Policy |
|
| RS 01802.308 |
Taxation and Tax Returns |
TN 35 04-24 |
| RS 01802.310 |
When to Develop Partnerships |
TN 33 04-24 |
| RS 01802.316 |
Elements of a Partnership — Operating Policy |
|
| RS 01802.318 |
Joining Together — Operating Policy |
TN 32 04-24 |
| RS 01802.320 |
Contributions of Capital or Services From Each Partner — Operating Policy |
TN 37 04-24 |
| RS 01802.322 |
Right to Participate in the Management and Control — Operating Policy |
TN 49 09-24 |
| RS 01802.324 |
Sharing of Profits and Losses |
TN 53 09-24 |
| RS 01802.326 |
Neither an Employee of the Other — Operating Policy |
TN 36 04-24 |
| RS 01802.330 |
How to Develop Partnership Questions |
|
| RS 01802.332 |
Eliminating Other Possible Arrangements |
|
| RS 01802.334 |
Spouse Businesses |
TN 39 05-24 |
| RS 01802.344 |
Correction of Earnings Records |
TN 50 09-24 |
| RS 01802.350 |
Family Partnerships |
TN 54 09-24 |
| RS 01802.360 |
Allocating NE From a Partnership |
|
| RS 01802.375 |
Computing NE When Partners Receive Salaries |
|
| RS 01802.400 |
SEI in Community Property States |
TN 38 05-24 |