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Occupations not covered by Social Security programs, §108

Occupations under self-employment coverage, §1100

Offset:

Old-age insurance benefits (retirement insurance benefits), §300

On-the-job training pay for veterans, §1328

One-half support, filing time limit, §1520

One-half support situations, §329, §§336-337

One-third reduction rule, §2143, §2147

Optional exclusions, State and local employment, §1008

Optional methods of computing self-employment farm income:

Ordained, commissioned, or licensed minister defined, §934

Overpayment of benefits:

Overpayment of contributions, State and local employment, §1019