Title 26, Internal Revenue CodeRelease 119-110
§1403 Miscellaneous Provisions
Title 26 › Subtitle A — Income Taxes › CHAPTER 2 — TAX ON SELF-EMPLOYMENT INCOME › § 1403
Summary
Calls chapter Self-Employment Contributions Act of 1954; returns: section 6017; territorial tax collection: section 7651.
Full Legal Text
Title 26, §1403
Internal Revenue Code, Source: USLM XML via OLRC
(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.
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
Sep 22, 2026
Release point: 119-110