StacksVerified U.S. regulatory reference

26 U.S.C. § 1403

Verified against govinfo.gov as of June 20, 2026View official text on govinfo.gov ↗
  1. (a)This chapter may be cited as the “Self-Employment Contributions Act of 1954”.
  2. (b)
    1. (1)For provisions relating to returns, see section 6017.
    2. (2)For provisions relating to collection of taxes in Virgin Islands, Guam, American Samoa, and Puerto Rico, see section 7651.