26 C.F.R. § 1.1402(e)-4A Period for which exemption is effective.
Title 26 - Internal Revenue
(a) In general. If an application for exemption on Form 4361: (1) Is filed by a minister, a member of a religious order, or a Christian Science practitioner eligible to file such an application (see particularly paragraph (a) (2) and (3) of §1.1402(e)–2A), and (2) Is approved (see paragraph (c) of §1.1402(e)–2A), the exemption from the tax on self-employment income shall be effective for the first taxable year ending after 1967 for which such minister, member, or practitioner has net earnings from self-employment of $400 or more any part of which was derived from the performance of service in his capacity as a minister, member, or practitioner, and for all succeeding taxable years. See, however, paragraphs (b)(1)(ii) and (d)(2) of §1.1402(c)–5 relating to ministers and members of religious orders and paragraph (b)(2) of §1.1402(c)–6 relating to Christian Science practitioners. (b) Exemption irrevocable. An exemption granted to a minister, a member of a religious order, or a Christian Science practitioner pursuant to the provisions of section 1402(e) is irrevocable. [T.D. 7333, 39 FR 44450, Dec. 24, 1974]
Title 26: Internal Revenue
PART 1—INCOME TAXES
TAX ON SELF-EMPLOYMENT INCOME
§ 1.1402(e)-4A Period for which exemption is effective.
