Title of chapter
This chapter may be cited as the “Self-Employment Contributions Act of 1954”.
Cross references
Aug. 16, 1954, ch. 73668A Stat. 355Pub. L. 86–778, title I, § 103(m)74 Stat. 938Pub. L. 89–368, title I, § 102(b)(6)80 Stat. 64Pub. L. 98–369, div. A, title IV, § 412(b)(2)98 Stat. 792(, ; , , ; , , ; , , .)
Editorial Notes
Amendments
Pub. L. 98–3691984—Subsec. (b)(3). struck out par. (3) referring to section 6015 for provisions relating to declarations of estimated tax on self-employment income.
Pub. L. 89–3681966—Subsec. (b)(3). added par. (3).
Pub. L. 86–7781960—Subsec. (b)(2). included Guam and American Samoa.
Statutory Notes and Related Subsidiaries
Effective Date of 1984 Amendment
Pub. L. 98–369section 414(a)(1) of Pub. L. 98–369section 6654 of this titleAmendment by applicable with respect to taxable years beginning after , see , set out as a note under .
Effective Date of 1966 Amendment
Pub. L. 89–368section 102(d) of Pub. L. 89–368section 6654 of this titleAmendment by applicable with respect to taxable years beginning after , see , set out as a note under .