26 U.S.C. § 1403 — Miscellaneous provisions
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 48 words · no verdicts yet
This section gives the chapter its short title and points to two related provisions. It identifies the chapter as the Self-Employment Contributions Act of 1954.
(a) Title of chapter. This chapter may be called the “Self-Employment Contributions Act of 1954.”
(b) Cross-references. (1) Rules about returns appear in section 6017. (2) Rules about collecting taxes in the Virgin Islands, Guam, American Samoa, and Puerto Rico appear in section 7651.
This chapter may be cited as the “Self-Employment Contributions Act of 1954”.
For provisions relating to returns, see section 6017.
For provisions relating to collection of taxes in Virgin Islands, Guam, American Samoa, and Puerto Rico, see section 7651.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 355; Pub. L. 86–778, title I, § 103(m), Sept. 13, 1960, 74 Stat. 938; Pub. L. 89–368, title I, § 102(b)(6), Mar. 15, 1966, 80 Stat. 64; Pub. L. 98–369, div. A, title IV, § 412(b)(2), July 18, 1984, 98 Stat. 792.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1960Amended · Pub. L. 86-778 · 74 Stat. 938
- 1966Amended · Pub. L. 89-368 · 80 Stat. 64
- 1984Amended · Pub. L. 98-369 · 98 Stat. 792
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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