Paragraph (1) shall not apply to any amount allowable as a deduction under subsection (a)(12), and paragraph (1) shall be applied before determining the amount so allowable.

← Computation of self-employment income Church employee income defined →

in view

Whole section

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us/statute/26/1402/j/3 — Coordination with subsection (a)(12) · Axiom

Axiom
US Federal
Statutes
Title 26
§ 1402
(j)
(3)

Coordination with subsection (a)(12)

Official source

Paragraph (1) shall not apply to any amount allowable as a deduction under subsection (a)(12), and paragraph (1) shall be applied before determining the amount so allowable.

← Computation of self-employment income Church employee income defined →

in view

Whole section