26 U.S. Code § 1403 - Miscellaneous provisions
1984—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.
LII has no control over and does not endorse any external Internet site that contains links to or references LII.