20 C.F.R. § 404.1066
Trade or business in general
For you to be covered as a self-employed person for social security purposes, you must be engaged in a trade or business. You can carry on a trade or business as an individual or as a member of a partnership. With some exceptions, the term trade or business has the same meaning as it does when used in section 162 of the Code.
Notes of Decisions
Cited in 9
cases, 1981–2012 · leading case: Irving Grosswald v. Richard Schweiker, Sec'y of Health & Human Servs., 653 F.2d 58 (2d Cir. 1981).
Irving Grosswald v. Richard Schweiker, Sec'y of Health & Human Servs., 653 F.2d 58 (2d Cir. 1981). “§ 7852 (b) (references to 1939 Code in other statutes shall be deemed to be references to corresponding sections of 1954 Code); 20 C.F.R. § 404.1066 (1980); Clevenger v.”
Barry v. Shalala, 840 F. Supp. 29 (S.D.N.Y. 1993). “§ 411 (c); 20 C.F.R. § 404.1066 . While Magistrate Judge Roberts noted that plaintiffs panhandling activities “arguably meet[] the literal requirements of carrying on a trade or business under the Internal Revenue Code,” see Report at 20, she stated that “the definition of trade…”
Katz v. Sullivan, 791 F. Supp. 968 (E.D.N.Y 1991). “§ 411 (a); 20 C.F.R. 404.1066. *979 A. Statutory and Regulatory Analysis S corporations are not referenced in any of the Secretary’s regulations concerning old-age benefits.”
Mary K. HOLLOHAN, Plaintiff-Appellant, v. Margaret HECKLER, Sec'y of Health & Human Servs., Defendant-Appellee, 805 F.2d 143 (6th Cir. 1986). “The Administration’s reconsideration determination correctly points out that in order for an individual to have self-employment coverage under Social Security, she must be engaged in a trade or business (20 C.F.R. 404.1066). Upon appeal of the Administration’s reconsideration…”
Biddulph v. Callahan, 1 F. Supp. 2d 12 (D.D.C. 1998). “” See 20 C.F.R. § 404.1066 . Determining whether an applicant is engaged in a trade or business requires application of the Groetzinger test, which the Council ignored by its reliance on 20 C.”
Woodworth v. Bowen, 679 F. Supp. 1194 (D.N.J. 1987). “A person can carry on a trade or business as an individual or as a member of a partnership. “With some exceptions, the term ‘trade or business’ has the same meaning as it does when used in section 162 of the [Internal Revenue] *1200 Code.”
Pointer v. Shalala, 841 F. Supp. 201 (N.D. Tex. 1993). “20 C.F.R. § 404.1066 . Heritage is a Subchapter S corporation rather than a sole proprietorship, and the sole shareholder of a Subchap-ter S corporation is not in a partnership with the corporation.”
Nickel v. Barnhart, 205 F. Supp. 2d 1131 (C.D. Cal. 2002). ““Trade or business” requirement The Commissioner’s regulations specify that the term “trade or business” has the same meaning as it does when used in section 162 of the Internal Revenue Code, with exceptions not relevant here.”
Esposito v. Dep't of the Treasury (D.D.C. 2012). “§ 407 (involving assignment of certain benefits); 20 C.F.R. § 404.1066 (involving issues relating to self-employed persons).”
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