| 1100. |
Social Security Coverage for the Self-Employed |
| 1101. |
Trade or Business Defined |
| 1102. |
Personal Services |
| 1103. |
Does length of time engaged in an activity determine a trade or
business? |
| 1104. |
Can an illegal activity be a trade or business? |
| 1105. |
Can more than one trade or business be operated? |
| 1106. |
Is a hobby a trade or business? |
| 1107. |
Partnership Defined |
| 1108. |
What factors indicate a partnership or joint venture? |
| 1109. |
Families and Partnerships |
| 1110. |
What factors indicate a valid partnership? |
| 1111. |
Does transfer of capital interest to a family member make the
member a partner? |
| 1112. |
Is an association taxable as a corporation or a partnership? |
| 1113. |
Writers Receiving Royalties |
| 1114. |
Nonprofessional Fiduciaries |
| 1115. |
Is a beneficiary of a trust operating a trade or business engaged
in the trade or business? |
| 1116. |
Business Carried on by Executors or Administrators of Deceased's
Estate |
| 1117. |
What categories of mail carriers are self-employed? |
| 1118. |
Owner of Land on Which Business is Operated |
| 1119. |
Definition of Sharefarmer |
| 1120. |
“Undertakes to Produce a Crop” Defined for
Sharefarming Arrangements |
| 1121. |
Partnership or Joint Ventures Between Farm Owner and
Operator |
| 1122. |
Exclusions from Trade or Business |
| 1123. |
Are newspaper vendors self-employed? |
| 1124. |
Are employees of foreign governments self-employed? |
| 1125. |
State and Local Government Employees |
| 1126. |
Public Office Holders |
| 1127. |
Federal Court Reporters |
| 1128. |
When may members of certain religious groups receive an exemption
from the Social Security tax? |
| 1129. |
Claiming the Tax Exemption |
| 1130. |
Ministers, Members of Religious Orders, and Christian Science
Practitioners |
| 1131. |
Exemptions from Self-Employment Coverage |
| 1132. |
Time Limit to File for Exemption |
| 1133. |
Are services by chaplains self-employment? |
| 1134. |
Crews on Fishing Boats |
| 1135. |
Real Estate Agents and Direct Sellers |
| 1136. |
Certain Church Employees Treated as Self-Employed |
