Current through Pub. L. 119-100Open in workspace

§ 1403 Miscellaneous provisions

(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 .

(2) For provisions relating to collection of taxes in Virgin Islands, Guam, American Samoa, and Puerto Rico, see section .

(Aug. 16, 1954, ch. 736, 68A Stat. 355; Pub. L. 86–778, title I, § 103(m), Sept. 13, 1960, 74 Stat. 938; Pub. L. 89–368, title I, § 102(b)(6), Mar. 15, 1966, 80 Stat. 64; Pub. L. 98–369, div. A, title IV, § 412(b)(2), July 18, 1984, 98 Stat. 792.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 1403

Source: decipher.legal/usc/26/1403 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)