26 U.S.C. § 1403 - Miscellaneous provisions

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.

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