Statute · United States Code
26 U.S.C. § 1403 — Miscellaneous provisions
26 U.S.C. § 1403
- Type
- Statute
- Source
- United States Code
- Jurisdiction
- Federal
- Date
- 2026-10-22
(a) Title of chapter This chapter may be cited as the “Self-Employment Contributions Act of 1954”. (b) Cross references (1) For provisions relating to returns, see section 6017. (2) For provisions relating to collection of taxes in Virgin Islands, Guam, American Samoa, and Puerto Rico, see section 7651.
Citator
26 U.S.C. § 1403 — Miscellaneous provisions is in force in the current edition of the Code, and nothing recorded condemns it.
(a) Title of chapter This chapter may be cited as the “Self-Employment Contributions Act of 1954”. (b) Cross references (1) For provisions relating to returns, see section 6017. (2) For provisions relating to collection of taxes in Virgin Islands, Guam, American Samoa, and Puerto Rico, see section 7651.