2012 US Code
Title 26 - Internal Revenue Code
Subtitle A - Income Taxes (§§ 1 - 1564)
Chapter 2 - TAX ON SELF-EMPLOYMENT INCOME (§§ 1401 - 1403)
Section 1403 - Miscellaneous provisions
| Publication Title | United States Code, 2012 Edition, Title 26 - INTERNAL REVENUE CODE |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 2 - TAX ON SELF-EMPLOYMENT INCOME Sec. 1403 - Miscellaneous provisions |
| Contains | section 1403 |
| Date | 2012 |
| Laws in Effect as of Date | January 15, 2013 |
| Positive Law | No |
| Disposition | standard |
| 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. |
| Statutes at Large References | 74 Stat. 938 80 Stat. 64 98 Stat. 792 |
| Public Law References | Public Law 86-778, Public Law 89-368, Public Law 98-369 |
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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.
(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.)
Amendments1984—Subsec. (b)(3). Pub. L. 98–369 struck out par. (3) referring to section 6015 for provisions relating to declarations of estimated tax on self-employment income.
1966—Subsec. (b)(3). Pub. L. 89–368 added par. (3).
1960—Subsec. (b)(2). Pub. L. 86–778 included Guam and American Samoa.
Effective Date of 1984 AmendmentAmendment by Pub. L. 98–369 applicable with respect to taxable years beginning after Dec. 31, 1984, see section 414(a)(1) of Pub. L. 98–369, set out as a note under section 6654 of this title.
Effective Date of 1966 AmendmentAmendment by Pub. L. 89–368 applicable with respect to taxable years beginning after December 31, 1966, see section 102(d) of Pub. L. 89–368, set out as a note under section 6654 of this title.
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