This chapter may be cited as the “Self-Employment Contributions Act of 1954”.
26 U.S. Code § 1403. Miscellaneous provisions
(a) Title of chapter
(b) Cross references
For provisions relating to collection of taxes in Virgin Islands, Guam, American Samoa, and Puerto Rico, see section 7651.
1966—Subsec. (b)(3). Pub. L. 89–368 added par. (3).
1960—Subsec. (b)(2). Pub. L. 86–778 included Guam and American Samoa.
Effective Date of 1984 Amendment