Title 26 — Internal Revenue CodeRelease 119-73

§1403 Miscellaneous provisions

Title 26 › Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 2— - TAX ON SELF-EMPLOYMENT INCOME › § 1403

Last updated Apr 6, 2026|Official source

Full Legal Text

Title 26, §1403

Internal Revenue Code — Source: USLM XML via OLRC

(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.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

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.

Statutory Notes and Related Subsidiaries

Effective Date

of 1984 AmendmentAmendment 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 AmendmentAmendment 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.

Reference

Citations & Metadata

Citation

26 U.S.C. § 1403

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73