§1403 Miscellaneous provisions

Statute Text — 26 U.S.C. §1403

(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.

Treasury Regulations

Treas. Reg. §1.1403-1Cross references Show full text ▾ Collapse ▴

For provisions relating to the requirement for filing returns with respect to net earnings from self-employment, see § 1.6017-1. For provisions relating to declarations of estimated tax on self-employment income, see §§ 1.6015(a) to 1.6015(j)-1, inclusive. For other administrative provisions relating to the tax on self-employment income, see the applicable sections of the regulations in this part (§ 1.6001-1 et seq.) and the applicable sections of the regulations in part 301 of this chapter (Regulations on Procedure and Administration).

1 Citing Cases

Haar v. Commissioner 78 T.C. 864 · 1982