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26 USC 1403 - Miscellaneous provisions

Legal Research Home > US Code > Internal Revenue Code > 26 USC 1403 - Miscellaneous provisions

Sec. 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.

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Last modified: July 21, 2011