26Title 26The US tax code, read & explained

26 U.S.C. § 1403

§ 1403. Miscellaneous provisions

52 words · amended 3 times

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No plain-English explainer yet. Below is the official text. Explainers are being added section by section.

History

Part of the code since 1954. Last changed July 18, 1984 by the Deficit Reduction Act of 1984.

Every change, newest first (4)
  1. July 18, 1984Deficit Reduction Act of 1984
  2. March 15, 1966Public Law 89-368
  3. September 13, 1960Public Law 86-778
  4. August 16, 1954Internal Revenue Code of 1954 (original text)

The law as written

Current through Public Law 119-102. Amendment notes omitted.

Structure

  1. (a) Title of chapter
  2. (b) Cross references
(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.