26 U.S.C. § 1403
Title 26
Chapter 2
Current through PL 116-220
~1 min read
Last updated: March 30, 2026
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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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