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-xiv- Part III. Additional Incentives for Empowerment Zones Subpart A. Empowerment Zone Employment Credit Code §1396. Empowerment zone employment credit...........................................................................................................843 Reg. §1.1396-­1. Qualified zone employees......................................................................................................................843 Code §1397. Other definitions and special rules.. ..................................................................................................................844 Subpart C. Nonrecognition of Gain on Rollover of Empowerment Zone Investments Code §1397B. Nonrecognition of gain on rollover of empowerment zone investments.. ................................................845 Subpart D. General Provisions Code §1397C. Enterprise zone business defined.. .................................................................................................................845 Code §1397D. Qualified zone property defined......................................................................................................................846 Part V. Regulations Code §1397F. Regulations.. .......................................................................................................................................................846 Chapter 2. Tax on Self-­Employment Income Code §1401. Rate of tax.............................................................................................................................................................847 Reg. §1.1401-­1. Tax on self-­employment income...........................................................................................................847 Code §1402. Definitions.............................................................................................................................................................848 Reg. §1.1402(a)-­1. Definition of net earnings from self-­employment.. ......................................................................851 Reg. §1.1402(a)-­2. Computation of net earnings from self-­employment...................................................................851 Proposed Reg. §1.1402(a)-­2. Computation of net earnings from self-­employment........................................852 Reg. §1.1402(a)-­3. Special rules for computing net earnings from self-­employment.. ............................................853 Proposed Reg. §§1.1402(a)-­1 through (a)-­ 3. .....................................................................................................853 Reg. §1.1402(b)-­1. Self-­employment income.................................................................................................................853 Reg. §1.1402(c)-­1. Trade or business..............................................................................................................................855 Reg. §1.1402(c)-­2. Public office.......................................................................................................................................855 Reg. §1.1402(c)-­3. Employees.. .......................................................................................................................................855 Reg. §1.1402(c)-­4. Individuals under Railroad Retirement System............................................................................856 Reg. §1.1402(c)-­6. Members of certain professions.. ...................................................................................................856 Reg. §1.1402(d)-­1. Employee and wages.. .....................................................................................................................857 Reg. §1.1402(e)-­1A. Application of regulations under section 1402(e).....................................................................857 Chapter 3. Withholding of Tax on Nonresident Aliens and Foreign Corporations Subchapter A. Nonresident Aliens and Foreign Corporations Code §1441. Withholding of tax on nonresident aliens.. .......................................................................................................857 Reg. §1.1441-­1. Requirement for the deduction and withholding of tax on payments to foreign persons.. ..........858 Temporary Reg. §1.1441-­1T. Requirement for the deduction and withholding of tax on payments to foreign persons...............................................................................................................................889 Proposed Reg. §1.1441-­1. Requirement for the deduction and withholding of tax on payments to foreign persons...............................................................................................................................891 Reg. §1.1441-­2. Amounts subject to withholding...........................................................................................................892 Temporary Reg. §1.1441-­2T. Amounts subject to withholding.. ........................................................................895 Reg. §1.1441-­3. Determination of amounts to be withheld. .........................................................................................895 Reg. §1.1441-­4. Exemptions from withholding for certain effectively connected income and other amounts.. ..899 Reg. §1.1441-­5. Withholding on payments to partnerships, trusts, and estates.........................................................903 Reg. §1.1441-­6. Claim of reduced withholding under an income tax treaty...............................................................909 Temporary Reg. §1.1441-­6T. Claim of reduced withholding under an income tax treaty...............................913 Proposed Reg. §1.1441-­6. Claim of reduced withholding under an income tax treaty....................................914 Reg. §1.1441-­7. General provisions relating to withholding agents.. ..........................................................................914 Temporary Reg. §1.1441-­7T. General provisions relating to withholding agents.. ..........................................921 Reg. §1.1441-­8. Exemption from withholding for payments to foreign governments, international organizations, foreign central banks of issue, and the Bank for International Settlements.. .....921