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(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.
Cite this article: FindLaw.com - 26 U.S.C. § 1403 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 1403. Miscellaneous provisions - last updated January 01, 2018 | https://codes.findlaw.com/us/title-26-internal-revenue-code/26-usc-sect-1403.html
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