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Section 1401 imposes a tax on self-employment income,
defined generally as "the net earnings from self-employment
derived by an individual". Sec. 1402(b). The net earnings from
self-employment are, in turn, defined generally as "the gross
income derived by an individual from any trade or business
carried on by such individual, less the deductions allowed by
this subtitle which are attributable to such trade or business".
Sec. 1402(a).
For purposes of self-employment income or net earnings from
self-employment, the term "trade or business" has "the same
meaning as when used in section 162 (relating to trade or
business expenses)", with certain exceptions. Sec. 1402(c).
Section 7701(a)(26) provides that, for purposes of the Internal
Revenue Code, "the term 'trade or business' includes the
performance of the functions of a public office." However, one
of the specific exceptions under section 1402(c) to the meaning
of "trade or business" for self-employment tax purposes is "the
performance of the functions of a public office" (with a further
qualification not here pertinent). Sec. 1402(c)(1). Section
1402(c)(1) thus negates, for self-employment tax purposes, the
inclusion under section 7701(a)(26) of the performance of public
office functions within the meaning of "trade or business".
Accordingly, pursuant to section 1402(c)(1), income derived by an
individual from the performance of the functions of a public
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