{"data":{"id":"us/26-u.s.c.-1403","jurisdiction":"us","citation":"26 U.S.C. § 1403","heading":"Miscellaneous provisions","body":"(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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 2—TAX ON SELF-EMPLOYMENT INCOME"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"3b1b8c4b4453eaf5eee04baa00444bf66b76608f60ff6bc7ae7125f56bb46617","source_id":"us","stale":true,"prev":"us/26-u.s.c.-1402","next":"us/26-u.s.c.-1411"},"notice":"GroundRules: Original legal text. Not legal advice."}