# 26 U.S.C. § 1403: Miscellaneous provisions

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s1403>. Cite pinpoints as 26 U.S.C. § 1403(a)(1).

## § 1403(a) Title of chapter

This chapter may be cited as the “Self-Employment Contributions Act of 1954”.

## § 1403(b) Cross references

**§ 1403(b)(1)** For provisions relating to returns, see section 6017.

**§ 1403(b)(2)** For provisions relating to collection of taxes in Virgin Islands, Guam, American Samoa, and Puerto Rico, see section 7651.

## Regulations

- [Treas. Reg. § 1.1403-1](/26/reg/1.1403-1.md): Cross references. (interprets § 1403)

## Connections

Cites: § 6017 Self-employment tax returns; § 7651 Administration and collection of taxes in possessions

Cited by: none

Derived from: 1939 § 482

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 355
- 1960-09-13: [Pub. L. 86-778](/26/act/86-778.md), 74 Stat. 938
- 1966-03-15: [Pub. L. 89-368](/26/act/89-368.md), 80 Stat. 64
- 1984-07-18: [Pub. L. 98-369](/26/act/98-369.md), 98 Stat. 792