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US Code · Through Public Law 119-103 (09/02/2026) · Newer source version available

26 U.S.C. § 1403: Miscellaneous provisions

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Where this section sits in the code
  1. Title 26—INTERNAL REVENUE CODE
  2. CHAPTER 2—TAX ON SELF-EMPLOYMENT INCOME

(a) Title of chapterThis 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.

Collected 2026-09-10T05:58:25Z. Source file · JSON

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