United States Code

USC most recently checked for updates: Apr 01, 2023

§ 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 6017.
(2)
For provisions relating to collection of taxes in Virgin Islands, Guam, American Samoa, and Puerto Rico, see section 7651.
(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.)
cite as: 26 USC 1403