§ 1.1402(e)-4A. (e)-4A Period for which exemption is effective.
180 words·~1 min read·
/us/cfr/t26/s§ 1.1402(e)-4A·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)In general. If an application for exemption on Form 4361:
(1)Is filed by a minister, a member of a religious order, or a Christian Science practitioner eligible to file such an application (see particularly paragraph
(2)and
(3)of § 1.1402(e)-2A), and
(2)Is approved (see paragraph
(c)of § 1.1402(e)-2A), the exemption from the tax on self-employment income shall be effective for the first taxable year ending after 1967 for which such minister, member, or practitioner has net earnings from self-employment of $400 or more any part of which was derived from the performance of service in his capacity as a minister, member, or practitioner, and for all succeeding taxable years. See, however, paragraphs (b)(1)(ii) and (d)(2) of § 1.1402(c)-5 relating to ministers and members of religious orders and paragraph (b)(2) of § 1.1402(c)-6 relating to Christian Science practitioners.
(b)Exemption irrevocable. An exemption granted to a minister, a member of a religious order, or a Christian Science practitioner pursuant to the provisions of section 1402(e) is irrevocable. [T.D. 7333, 39 FR 44450, Dec. 24, 1974]
Connections1 off-index
1 reference not yet in our index
- T.D. 7333
Citation graph
cites case law
§ 1.1402(e)-4A
(e)-4A Period for which exemption is effective.
Treas. Dec.T.D. 7333
Cites 1Cited by 0 across 0 sources