§ 1403. Miscellaneous provisions

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1954

   Aug. 16, 1954, ch. 736, 68A Stat. 355 · 68A Stat. 355

   Enacted · 26 U.S.C. § 1403

   Aug. 16, 1954, ch. 736, 68A Stat. 355

   Source evidence

   Code source credit
   Aug. 16, 1954, ch. 736, 68A Stat. 355

2. 1960

   Social Security Amendments of 1960

   Pub. L. 86–778 title I § 103(m) · 74 Stat. 924

   Changed · 26 U.S.C. § 1403(b)(2)

   Pub. L. 86–778 included Guam and American Samoa

   Source evidence

   Code amendment note
   Subsec. (b)(2). Pub. L. 86–778 included Guam and American Samoa.

   Enacted provision · exact public law section
   (m) Section 1403(b)(2) of such Code (relating to cross references) is amended by inserting “, Guam, American Samoa,” after “Virgin Islands”.

3. 1966

   Tax Adjustment Act of 1966

   Pub. L. 89–368 title I § 102(b)(6) · 80 Stat. 38

   Added · 26 U.S.C. § 1403(b)(3)

   Pub. L. 89–368 added par. (3)

   Source evidence

   Code amendment note
   Subsec. (b)(3). Pub. L. 89–368 added par. (3).

   Enacted provision · exact public law section
   (6) Section 1403(b) (cross references) is amended by adding at the end thereof the following new paragraph: “(3) For provisions relating to declarations of estimated tax on self-employment income, see section 6015.”

4. 1984

   Tax Reform Act of 1984

   Pub. L. 98–369 div. A title IV § 412(b)(2) · 98 Stat. 494

   Struck · 26 U.S.C. § 1403(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

   Source evidence

   Code amendment note
   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.

   Enacted provision · exact public law section
   (2) Subsection (b) of section 1403 is amended by striking out paragraph (3).

   Effective date note
   Amendment 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.

3 of 4 references resolved to an enrolled provision · 1 partial