Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 1403
Miscellaneous provisions
Official textgovinfo.govlast amended
# (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.
Source: view the official text
Nearby sections (25 sections)
- 1397B · Nonrecognition of gain on rollover of empowerment zone…
- 1397C · Enterprise zone business defined
- 1397D · Qualified zone property defined
- 1397E · [§1397E. Repealed. Pub. L. 115–97, title I, §13404(c)(1), Dec.…
- 1397F · Regulations
- 1398 · Rules relating to individuals' title 11 cases
- 1399 · No separate taxable entities for partnerships, corporations, etc.
- 1400 · [§§1400 to 1400C. Repealed. Pub. L. 115–141, div. U, title IV,…
- 1400E · [§§1400E to 1400J. Repealed. Pub. L. 115–141, div. U, title IV,…
- 1400L · [§§1400L to 1400U–3. Repealed. Pub. L. 115–141, div. U, title…
- 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 · [§1451. Repealed. Pub. L. 98–369, div. A, title IV,…
- 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