# Prop. Treas. Reg. § 1.1402(a)-1: 

Proposed regulation, not in force. EE-45-94, 94-31434, published 1994-12-29 <https://www.federalregister.gov/documents/1994/12/29/94-31434/self-employment-tax-treatment-of-members-of-certain-limited-liability-companies>. Interprets 26 U.S.C. § 1402.

Par. 2. Section 1.1402(a)-1 through (a)-3 is amended by removing each reference to ``Sec. 1.1402(a)-17'' and by adding ``Sec. 1.1402(a)- 18'' in its place.