compensation

(ii)In the case of an employee described in subparagraph (B), the term “compensation” means net earnings from self-employment determined underwithout regard to any contribution under this subsection. The preceding sentence shall be applied as if the term “trade or business” for purposes of section 1402 included service described in section 1402(c)(6).

Source

26 USC § 408(p)(6)(A)(ii)


Scoping language

for purposes of section 1402
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