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RS 01802: Self-Employment - Trade or Business

Effective Dates: 08/11/1997 - Present

TN 12 (09-90)

Sec. 211(c) of the Act provides that the term “trade or business” shall have the same meaning as when used in sec. 162 of the Internal Revenue Code (IRC).

Although the IRC does not define the term “trade or business”, certain criteria have been set forth in court decisions and IRS rulings for determining whether a trade or business exists.

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RS 01801: Coverage of Self - Employment - General
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RS 018: Coverage of Self-Employment
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RS 01803: Net Earnings from Self-Employment
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