RS 01802.000 Self-Employment - Trade or Business

Subchapter Table of Contents
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 12 09-90
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 14 04-92
RS 01802.034 Apportionment of Fiduciary's Fee Attributable to Operation of Estate - Owned Trade or Business
RS 01802.035 Life Insurance Salesmen — Renewal Commissions — Operating Policy
RS 01802.040 Oil and Gas Operations
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
MINISTERS, CHRISTIAN SCIENCE PRACTITIONERS AND MEMBERS OF RELIGIOUS ORDERS
RS 01802.060 Self-Employment Coverage of Ministers
RS 01802.061 Minister — Definition
RS 01802.063 Method of Obtaining Exemption
RS 01802.064 Who is Eligible for Exemption — Operating Policy
RS 01802.065 Time Limitation for Filing Application for Exemption —Operating Policy
RS 01802.066 Effective Date of Application for Exemption — Operating Policy
RS 01802.071 Validity of Form 2031 Maintained by OCRO - Operating Policy
RS 01802.073 Handling Inquiries About Ministerial Provisions — Operating Procedure
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
RS 01802.090 Agricultural Enterprise
BENEFICIARIES OF ESTATES AND TRUSTS AND INCOMPETENTS
RS 01802.100 Beneficiary of Estate or Trust
RS 01802.104 Earnings of an Incompetent
COVERAGE AND EXCLUSIONS
RS 01802.200 Trade or Business Exclusions — Background
RS 01802.220 Employee Exclusion TN 15 06-97
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 12 09-90
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 16 06-04
RS 01802.274 Filing Dates, Effective Dates and Termination of Exemption TN 16 06-04
RS PHI01802.274 Documenting Constructive Notification (06 - 2008)
RS 01802.282 Handling Inquiries in the FO — Procedure TN 16 06-04
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
RS 01802.310 When to Develop Partnerships
RS 01802.316 Elements of a Partnership — Operating Policy
RS 01802.318 Joining Together — Operating Policy
RS 01802.320 Contributions of Capital or Services From Each Partner — Operating Policy
RS 01802.322 Right to Participate in the Management and Control — Operating Policy
RS 01802.324 Sharing of Profits and Losses
RS 01802.326 Neither an Employee of the Other — Operating Policy
RS 01802.330 How to Develop Partnership Questions
RS 01802.332 Eliminating Other Possible Arrangements
RS 01802.334 Husband-Wife Businesses
RS 01802.344 Correction of Earnings Records
RS 01802.350 Family Partnerships
RS 01802.360 Allocating NE From a Partnership
RS 01802.375 Computing NE When Partners Receive Salaries
In SEI IN COMMUNITY PROPERTY STATES
RS 01802.400 SEI in Community Property States TN 17 09-06

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RS 01802.000 - Self-Employment - Trade or Business - Table of Contents - 11/20/2018
Batch run: 11/20/2018
Rev:11/20/2018