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26 U.S.C. § 1403. - Miscellaneous provisions · Congress.wiki

U.S. Code/Title 26/§ 1403

Title 26

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26 U.S.C. § 1403.Chapter 2

§ 1403

Miscellaneous provisions

Title 26

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((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.

Release: pl-119-73not60 (2026-01-23)