26 U.S.C. § 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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Nearby sections (25 sections)
- 1397D · Qualified zone property defined
- 1397E · Repealed. Pub. L. 115–97, title I, § 13404(c)(1), Dec. 22,…
- 1397F · Regulations
- 1398 · Rules relating to individuals’ title 11 cases
- 1399 · No separate taxable entities for partnerships, corporations, etc.
- 1400 · Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(4)(A),…
- 1400E · Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(5)(A),…
- 1400L · Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(6)(A),…
- 1400Z-1 · Designation
- 1400Z-2 · Special rules for capital gains invested in opportunity zones
- 1401 · Rate of tax
- 1402 · Definitions
- 1403 · Miscellaneous provisions
- 1411 · Imposition of tax
- 1441 · Withholding of tax on nonresident aliens
- 1442 · Withholding of tax on foreign corporations
- 1443 · Foreign tax-exempt organizations
- 1444 · Withholding on Virgin Islands source income
- 1445 · Withholding of tax on dispositions of United States real…
- 1446 · Withholding of tax on foreign partners’ share of effectively…
- 1451 · Repealed. Pub. L. 98–369, div. A, title IV, § 474(r)(29)(A),…
- 1461 · Liability for withheld tax
- 1462 · Withheld tax as credit to recipient of income
- 1463 · Tax paid by recipient of income
- 1464 · Refunds and credits with respect to withheld tax