26 U.S.C. § 1403 : US Code - Section 1403: Miscellaneous provisions

Search 26 U.S.C. § 1403 : US Code - Section 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.