Name:   MAJ USA RET - Subject:   TITLE 26 Subtitle A CHAPTER 2 § 1402 Date:   10/30/2010 12:04:59 PM

TITLE 26  Subtitle A  CHAPTER 2  § 1402

§ 1402. Definitions

(g) Members of certain religious faiths

(1)    Exemption

Any individual may file an application (in such form and manner, and with such official, as may be prescribed by regulations under this chapter) for an exemption from the tax imposed by this chapter if he is a member of a recognized religious sect or division thereof and is an adherent of established tenets or teachings of such sect or division by reason of which he is conscientiously opposed to acceptance of the benefits of any private or public insurance which makes payments in the event of death, disability, old-age, or retirement or makes payments toward the cost of, or provides services for, medical care (including the benefits of any insurance system established by the Social Security Act).