Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
52 lines
2.3 KiB
Markdown
52 lines
2.3 KiB
Markdown
---
|
||
type: "LegalText"
|
||
title: "26 U.S.C. § 1403"
|
||
description: "Miscellaneous provisions"
|
||
jurisdiction: "us"
|
||
corpus: "united_states_code"
|
||
kind: "code_section"
|
||
title_number: 26
|
||
title_name: "INTERNAL REVENUE CODE"
|
||
chapter_number: "2"
|
||
chapter_name: "TAX ON SELF-EMPLOYMENT INCOME"
|
||
section: "1403"
|
||
citation: "26 U.S.C. § 1403"
|
||
status: "current"
|
||
release_point: "119-100"
|
||
release_date: "2026-06-26"
|
||
source: "official"
|
||
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
|
||
source_identifier: "/us/usc/t26/s1403"
|
||
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
|
||
source_hash: "485a77e1d1a27886bf2f8efc372f7681eed6ab0dbc7ad6de893532505b92d233"
|
||
raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
|
||
text_hash: "fb0fbf44a1db98f953fdc8deea89b4cfa7599eb85100c5bc21ecd2be47abaf09"
|
||
retrieved_at: "2026-07-04"
|
||
confidence: "official"
|
||
tags: ["legal", "us-code"]
|
||
---
|
||
|
||
# 26 U.S.C. § 1403 - Miscellaneous provisions
|
||
|
||
## Text
|
||
|
||
(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.
|
||
|
||
(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.)
|
||
|
||
## Notes
|
||
|
||
Editorial Notes
|
||
|
||
Amendments1984—Subsec. (b)(3). Pub. L. 98–369 struck out par. (3) referring to section 6015 for provisions relating to declarations of estimated tax on self-employment income. 1966—Subsec. (b)(3). Pub. L. 89–368 added par. (3). 1960—Subsec. (b)(2). Pub. L. 86–778 included Guam and American Samoa.
|
||
|
||
Statutory Notes and Related Subsidiaries
|
||
|
||
Effective Date of 1984 AmendmentAmendment by Pub. L. 98–369 applicable with respect to taxable years beginning after Dec. 31, 1984, see section 414(a)(1) of Pub. L. 98–369, set out as a note under section 6654 of this title.
|
||
|
||
Effective Date of 1966 AmendmentAmendment by Pub. L. 89–368 applicable with respect to taxable years beginning after December 31, 1966, see section 102(d) of Pub. L. 89–368, set out as a note under section 6654 of this title.
|