20 C.F.R. § 404.1006
Corporation officer
If you are an officer of a corporation, you are an employee of the corporation if you are paid or you are entitled to be paid for holding office or performing services. However, if you are a director of a corporation, we consider you to be self-employed when you work as a director.
Notes of Decisions
Cited in 5
cases, 1990–2001 · leading case: Biddulph v. Callahan, 1 F. Supp. 2d 12 (D.D.C. 1998).
Biddulph v. Callahan, 1 F. Supp. 2d 12 (D.D.C. 1998). “1007(c) and 20 CFR 404.1006). AR at 62. The Council did not specify why it considered Biddulph’s to be a “questionable case.”
Pointer v. Shalala, 841 F. Supp. 201 (N.D. Tex. 1993). “§ 410 (j)(l); 20 C.F.R. §§ 404.1006 , 404.1007. Net earnings from self-employment, on the other hand, are defined as the gross income from carrying on a trade or business as figured under the Internal Revenue Code (“Code”) less the deductions attributable to that trade or…”
Vogel v. Sullivan, 735 F. Supp. 1353 (N.D. Ill. 1990). “Vogel’s argument that corporate officers are automatically considered employees under 20 C.F.R. § 404.1006 (1989) is therefore unavailing to the extent that Joyce applies.”
Raitport v. Apfel, 8 F. App'x 118 (2d Cir. 2001). “” See 20 C.F.R. §§ 404.1006 , 404.1007 (discussing the indicia of employee-employer relationships and defining common-law employee).”
James Wilson v. Dep't of Health & Human Servs., 34 F.3d 1077 (10th Cir. 1994). “410(j); 20 C.F.R. 404.1006; Martin v. Sullivan, 894 F.”
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