church employee income
Defined in 2 places across 2 titles of the United States Code.
For purposes of this section, the term “church employee income” means gross income for services which are described in section 3121(b)(8)(B) (and are not described in section 3121(b)(8)(A)).
Source
- 1994–present26 U.S.C. § 1402Internal Revenue Code · Definitions · for purposes of this section
For purposes of this section, the term “church employee income” means gross income for services which are described in section 410(a)(8)(B) of this title (and are not described in section 410(a)(8)(A) of this title).
Source
- 1994–present42 U.S.C. § 411The Public Health and Welfare · Definitions relating to self-employment · for purposes of this section