26 USC § 1403 - Miscellaneous provisions

---
identifier: "/us/usc/t26/s1403"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 1403 - Miscellaneous provisions"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "1403"
section_name: "Miscellaneous provisions"
chapter_number: 2
chapter_name: "TAX ON SELF-EMPLOYMENT INCOME"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
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.)"
---


# § 1403. Miscellaneous provisions

**(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.

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**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.)

## Editorial Notes

### Amendments

1984—Subsec. (b)(3).  struck out par. (3) referring to section 6015 for provisions relating to declarations of estimated tax on self-employment income.

1966—Subsec. (b)(3).  added par. (3).

1960—Subsec. (b)(2).  included Guam and American Samoa.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1984 Amendment

Amendment by  applicable with respect to taxable years beginning after , see , set out as a note under .

### Effective Date of 1966 Amendment

Amendment by  applicable with respect to taxable years beginning after , see , set out as a note under .