26 USC 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
.