§ 1403. — Miscellaneous provisions.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 26USC1403]
TITLE 26--INTERNAL REVENUE CODE
Subtitle A--Income Taxes
CHAPTER 2--TAX ON SELF-EMPLOYMENT INCOME
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.
(Aug. 16, 1954, ch. 736, 68A Stat. 355; Pub. L. 86-778, title I,
Sec. 103(m), Sept. 13, 1960, 74 Stat. 938; Pub. L. 89-368, title I,
Sec. 102(b)(6), Mar. 15, 1966, 80 Stat. 64; Pub. L. 98-369, div. A,
title IV, Sec. 412(b)(2), July 18, 1984, 98 Stat. 792.)
Amendments
1984--Subsec. (b)(3). Pub. L. 98-369 struck out par. (3) referring
to section 6015 for provisions relating to declarations of estimated tax
on self-employment income.
1966--Subsec. (b)(3). Pub. L. 89-368 added par. (3).
1960--Subsec. (b)(2). Pub. L. 86-778 included Guam and American
Samoa.
Effective Date of 1984 Amendment
Amendment by Pub. L. 98-369 applicable with respect to taxable years
beginning after Dec. 31, 1984, see section 414(a)(1) of Pub. L. 98-369,
set out as a note under section 6654 of this title.
Effective Date of 1966 Amendment
Amendment by Pub. L. 89-368 applicable with respect to taxable years
beginning after December 31, 1966, see section 102(d) of Pub. L. 89-368,
set out as a note under section 6654 of this title.
