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by the taxpayer. Secs. 1401(a), 1402(a) and (b); sec. 1.1401-
1(a), Income Tax Regs. The term “trade or business” has the same
meaning under section 1402(a), defining “net earnings from self-
employment”, as under section 162. Sec. 1402(c); Bot v.
Commissioner, 118 T.C. 138, 146 (2002), affd. 353 F.3d 595 (8th
Cir. 2003). “Trade or business” under section 162 has been
interpreted to mean an activity conducted “with continuity and
regularity” and with the primary purpose of making income or a
profit. Commissioner v. Groetzinger, 480 U.S. 23, 35 (1987); Bot
v. Commissioner, supra. The carrying on of a trade or business
for purposes of self-employment tax generally does not include
the performance of services as an employee. Sec. 1402(c)(2);
Robinson v. Commissioner, 117 T.C. 308, 320 (2001).
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