20 C.F.R. § 404.1070
Christian Science practitioners
If you are a Christian Science practitioner, the services you perform in the exercise of your profession are a trade or business unless you were granted an exemption from coverage under section 1402(e) of the Code, and you did not revoke such exemption in accordance with section 1704(b) of the Tax Reform Act of 1986. An exemption cannot be granted if you filed a valid waiver certificate under the provisions that apply to taxable years ending before 1968.
Notes of Decisions
Cited in 1
case, 1970–1970 · leading case: Mesing v. Sec'y of Health, 318 F. Supp. 234 (W.D. Pa. 1970).
Mesing v. Sec'y of Health, 318 F. Supp. 234 (W.D. Pa. 1970). “) The term “public office” is explained in the regulations promulgated under authority of the Act, 20 C.F.R. § 404.1070 (g), as “* * * any elective * * * office * * * of a state or its political subdivision * *.”
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