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26 U.S.C. § 1403

Title 26 Chapter 2 Current through PL 119-73 Last updated: March 29, 2026 View on OLRC →
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§ 1403. Miscellaneous provisions

  • (a) This chapter may be cited as the “Self-Employment Contributions Act of 1954”.
  • (b)
    • (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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