[Code of Federal Regulations]
[Title 26, Volume 12]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.1402(e)(6)-1]

[Page 49-50]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1--INCOME TAXES--Table of Contents
 
Sec. 1.1402(e)(6)-1  Certificates filed by fiduciaries or survivors on or before April 15, 1962.

    In any case in which an individual whose death has occurred after 
September 12, 1960, and before April 16, 1962, derived earnings from the 
performance of services as a duly ordained, commissioned, or licensed 
minister of a church in the exercise of his ministry, as a member of a 
religious

[[Page 50]]

order (other than a member of a religious order who has taken a vow of 
poverty as a member of such order) in the exercise of duties required by 
such order, or in the exercise of his profession as a Christian Science 
practitioner, a waiver certificate on Form 2031 may be filed after June 
30, 1961 (the date of enactment of the Social Security Amendments of 
1961), and on or before April 16, 1962, by a fiduciary acting for such 
individual's estate or by such individual's survivor within the meaning 
of section 205(c)(1)(C) of the Social Security Act. Such certificates 
shall be effective for the period prescribed in section 1402(e)(3)(A) 
(see Sec. 1.1402(e)(3)-1(c)) as if filed by the individual on the date 
of his death.