CH. 2—TAX ON SELF-EMPLOYMENT
INCOME
355
(2) the net earnings from self-employment, if such net earnings for the taxable year are less than $400. For purposes of clause (1), the term "wa^es" includes such remuneration paid to an employee for services included under an agreement entered into pursuant to the provisions of section 218 of the Social Security Act (relating to coverage of State employees) as would be wages under section 3121(a) if such services constituted employment under section 3121(b). An individual who is not a citizen of the United States b u t who is a resident of the Virgin Islands or a resident of Puerto Rico shall not, for purposes of this chapter be considered to be a nonresident alien individual. (c) TRADE OR BUSINESS.—The term "trade or business", when used with reference to self-employment income or net earnings from selfemployment, shall have the same meaning as when used in section 162 (relating to trade or business expenses), except that such term shall not include— (1) the performance of the functions of a public office; (2) the performance of service by an individual as an employee (other than service described in section 3121(b) (16)(B) performed by an individual who has attained the age of 18); (3) the performance of service by an individual as an employee or employee representative as defined in section 3231; (4) the performance of service by a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry or by a member of a religious order in the exercise of duties required by such order; or (5) the performance of service by an individual 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; or the performance of such service by a partnership. (d) EMPLOYEE AND W A G E S. — The term "employee" and the term "wages" shall have the same meaning as when used in chapter 21 (sec. 3101 and following, relating to Federal Insurance Contributions Act). SEC. 1403. MISCELLANEOUS PROVISIONS. (a) TITLE OF CHAPTER.—This chapter may be cited as the "Self-
Employment Contributions Act of 1954". (b) CROSS R E F E R E N C E S. — (1) For provisions relating to returns, see section 6017. (2) For provisions relating to collection of taxes in Virgin Islands and Puerto Rico, see section 7651.
§ 1403(b)
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