[Code of Federal Regulations]
[Title 26, Volume 12]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.1402(c)-6]

[Page 36-37]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.1402(c)-6  Members of certain professions.

    (a) Periods of exclusion--(1) Taxable years ending before 1955. For 
taxable years ending before 1955, an individual is not engaged in 
carrying on a trade or business with respect to the performance of 
service in the exercise of his profession as a physician, lawyer, 
dentist, osteopath, veterinarian, chiropractor, naturopath, optometrist, 
Christian Science practitioner, architect, certified public accountant, 
accountant registered or licensed as an accountant under State or 
municipal law, full-time practicing public accountant, funeral director, 
or professional engineer.
    (2) Taxable years ending in 1955. Except as provided in paragraph 
(b) of this section, for a taxable year ending in 1955 an individual is 
not engaged in carrying on a trade or business with respect to the 
performance of service in the exercise of his profession as a physician, 
lawyer, dentist, osteopath, veterinarian, chiropractor, naturopath, 
optometrist, or Christian Science practitioner.
    (3) Taxable years ending after 1955--(i) Doctors of medicine. For 
taxable years ending after 1955 and before December 31, 1965, and 
individual is not engaged in carrying on a trade or business with 
respect to the performance of service in the exercise of his profession 
as a doctor of medicine. For taxable years ending after December 30, 
1965, an individual is engaged in carrying on a trade or business with 
respect to the performance of service in the exercise of his profession 
as a doctor of medicine.
    (ii) Christian Science practitioners. Except as provided in 
paragraph (b)(1) of this section, for taxable years ending after 1955 
and before 1968, an individual is not engaged in carrying on a trade or 
business with respect to the performance of service in the exercise of 
his profession as a Christian Science practitioner. For provisions 
relating to the performance of service in taxable years ending after 
1967 by an individual in the exercise of his profession as a Christian 
Science practitioner, see paragraph (b)(2) of this section.
    (b) Christian Science practitioner--(1) Certain taxable years ending 
before 1968; election. For taxable years ending after 1954 and before 
1968, a Christian Science practitioner may elect, as provided in Sec. 
1.1402(e)(1)-1, to have the Federal old-age, survivors, and disability 
insurance system established by title II of the Social Security Act 
extended to service performed by him in the exercise of his profession 
as a Christian Science practitioner. If an election is made pursuant to 
Sec. 1.1402(e)(1)-1, the Christian Science practitioner is, with 
respect to the performance of service in the exercise of such 
profession, engaged in carrying on a trade or business for each taxable 
year for which the election is effective. An election by a Christian 
Science practitioner has no application to service performed by him 
which is not in the exercise of his profession as a Christian Science 
practitioner.
    (2) Taxable years ending after 1967; exemption. For a taxable year 
ending

[[Page 37]]

after 1967, a Christian Science practitioner is, with respect to the 
performance of service in the exercise of his profession as a Christian 
Science practitioner, engaged in carrying on a trade or business unless 
an exemption under section 1402(e) (see Sec. Sec. 1.1402(e)-1A through 
1.1402(e)-4A) is effective with respect to him for the taxable year 
during which the service is performed. An exemption which is effective 
with respect to a Christian Science practitioner has no application to 
service performed by him which is not in the exercise of his profession 
as a Christian Science practitioner.
    (c) Meaning of terms. The designations in this section are to be 
given their commonly accepted meanings. For taxable years ending after 
1955, an individual who is a doctor of osteopathy, and who is not a 
doctor of medicine within the commonly accepted meaning of that term, is 
deemed, for purposes of this section, not to be engaged in carrying on a 
trade or business in the exercise of the profession of doctor of 
medicine.
    (d) Legal requirements. The exclusions specified in paragraph (a) of 
this section apply only if the individuals meet the legal requirements, 
if any, for practicing their professions in the place where they perform 
the service.
    (e) Partnerships. In the case of a partnership engaged in the 
practice of any of the designated excluded professions, the partnership 
shall not be considered as carrying on a trade or business for the 
purpose of the tax on self-employment income, and none of the 
distributive shares of the income or loss, described in section 
702(a)(9), of such partnership shall be included in computing net 
earnings from self-employment of any member of the partnership. On the 
other hand, where a partnership is engaged in a trade or business not 
within any of the designated excluded professions, each partner must 
include his distributive share of the income or loss, described in 
section 702(a)(9), of such partnership in computing his net earnings 
from self-employment, irrespective of whether such partner is engaged in 
the practice of one or more of such professions and contributes his 
professional services to the partnership.

[T.D. 6691, 28 FR 12796, Dec. 3, 1963, as amended by T.D. 6978, 33 FR 
15938, Oct. 30, 1968]