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Net earnings from self-employment:

advice and consultation, defined, §1229

business expenses, computing, §1205

calculation process, §1200

computation methods, optional, §1233

credits earned, §215

criteria for Test I, §1224

criteria for Test II, §1230

criteria for Test III, §1231

dealer in stocks or securities, §1207, §1209

death of partner before end of taxable year, §1204

defined, §1200

exclusions applicable to ministers, §1246

farm and nonfarm self-employment, §1244

farm rental income, material participation, §1221, §1222, §1223, §1224, §1225

farm timber sales, §1240

farmers, optional methods of computation, §1233, §1234, §1235, §1236, §1237, §1238, §1239, §1240, §1241, §1242, §1243, §1244

Federal agricultural program payments, §1238

Form 1040 (U.S. Individual Income Tax Return), §1416

Form 1065 (Partnership Return of Income), §1417

gains or losses, exclusion, §1211

grazing land, income from, §1236

gross business income defined, §1202

gross income, optional method reporting, §1234

income earned outside the U.S., §1245

income included in applying the earnings test, §1813

landlord services, defined, §1217

minimum creditable in year, §215

ministers, rental allowance, §1212

nonfarm income, §1242, §1243, §1244

partnership, filing requirements, §1417

payments for use/occupancy of space, §1219

production cost, §1226, §1227

real estate rental and sales, §1213, §1214, §1215, §1216, §1217, §1218, §1219, §1220

rental income from multiple properties, §1220

reporting requirements, §1416

retirement payments from partnerships, §1203

sale of prior year farm products, §1237

Schedule C (Profit (or Loss) from Business or Profession), §1416

Schedule SE (Computation of Social Security Self-Employment Tax), §1416

self-employment income defined, §1201

stock dividends and interest on bonds, §1206

stockbrokers, interest and dividends, §1207, §1209

Test I - III not met, §1232

trader or investor in stocks and bonds, §1208

Nonpayment of benefits:

alien provisions, §303, §429, §505, §1843, §1844, §1845, §1846, §1847

annual report of earnings, §1814, §1815, §1816, §1817, §1818, §1819, §1820, §1821, §1822

child's, §339, §413

child-in-care requirement, §1829, §1831

convicted of subversive activities, §1837, §1838, §1839, §1840

deported worker, §303, §429, §505, §1841, §1842

events summarized, §1800

foreign work test, §1823, §1824, §1825, §1826, §1827, §1828

good cause for failure to file required reports, §1832, §1833

lump-sum death payment, §429

mother's or father's, §419

parent's, §426

receipt of periodic workers' compensation payment, §1835

refusal of VR services, §505

religious reasons, §303

retirement insurance benefits, §303

spouse's, §321

treasury restrictions, §1847, §1848, §1849

widow(er)'s, §408

Nonprofit organizations:

pay for work, §1304

Volunteers in Service to America (VISTA), §947