Program Operations Manual System (POMS)
TN 11 (09-87)
RM 03846.003 Authorities and Guides on Self-Employment Coverage
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A.
The following authoritative references may be used as a supplement to the sections of this procedure regarding the coverage of self-employed persons:
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1.
Social Security Administration Regulations
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5.
Internal Revenue Service Tax Guides
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6.
Prentice-Hall Federal Tax Guide
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8.
Compilation of the Social Security Act
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B.
Each case must be adjudicated on the facts and evidence obtainable for the specific
case.