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1、-CITE-26USCCHAPTER2-TAXONSELF-EMPLOYMENTINCOME01/03/2012(112-90)-EXPCITE-TITLE26-INTERNALREVENUECODESubtitleA-IncomeTaxesCHAPTER2-TAXONSELF-EMPLOYMENTINCOME-HEAD-CHAPTER2-TAXONSELF-EMPLOYMENTINCOME-MISC1-Sec.1401.Rateoftax.1402.Definitions.1403.Miscellaneousprovisions.-End--CI
2、TE-26USCSec.140101/03/2012(112-90)-EXPCITE-TITLE26-INTERNALREVENUECODESubtitleA-IncomeTaxesCHAPTER2-TAXONSELF-EMPLOYMENTINCOME-HEAD-Sec.1401.Rateoftax-STATUTE-(a)Old-age,survivors,anddisabilityinsuranceInadditiontoothertaxes,thereshallbeimposedforeachtaxableyear,ontheself-empl
3、oymentincomeofeveryindividual,ataxequaltothefollowingpercentoftheamountoftheself-employmentincomeforsuchtaxableyear:Inthecaseofataxableyear1Beginningafter:Andbefore:Percent:December31,1983January1,198811.40December31,1987January1,199012.12December31,198912.40------------------
4、--------------------------------------------------(b)HospitalinsuranceInadditiontothetaximposedbytheprecedingsubsection,thereshallbeimposedforeachtaxableyear,ontheself-employmentincomeofeveryindividual,ataxequaltothefollowingpercentoftheamountoftheself-employmentincomeforsucht
5、axableyear:InthecaseofataxableyearBeginningafter:Andbefore:Percent:December31,1983January1,19852.60December31,1984January1,19862.70December31,19852.90.--------------------------------------------------------------------(c)Relieffromtaxesincasescoveredbycertaininternationalagre
6、ementsDuringanyperiodinwhichthereisineffectanagreemententeredintopursuanttosection233oftheSocialSecurityActwithanyforeigncountry,theself-employmentincomeofanindividualshallbeexemptfromthetaxesimposedbythissectiontotheextentthatsuchself-employmentincomeissubjectundersuchagreeme
7、ntexclusivelytothelawsapplicabletothesocialsecuritysystemofsuchforeigncountry.-SOURCE-(Aug.16,1954,ch.736,68AStat.353;Sept.1,1954,ch.1206,titleII,Sec.208(a),68Stat.1093;Aug.1,1956,ch.836,titleII,Sec.202(a),70Stat.845;Pub.L.85-840,titleIV,Sec.401(a),Aug.28,1958,72Stat.1041;Pub.
8、L.87-64,titleII,Sec.201(a),June30,1961,75Stat.140;Pub.L.89-97
