26 USC 1403 - Miscellaneous provisions

U.S Code last checked for updates: Apr 27, 2024

§ 1403.

Miscellaneous provisions

(a)

Title of chapter

(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.

(Aug. 16, 1954, ch. 736, 68A Stat. 355; Pub. L. 86–778, title I, § 103(m), Sept. 13, 1960, 74 Stat. 938; Pub. L. 89–368, title I, § 102(b)(6), Mar. 15, 1966, 80 Stat. 64; Pub. L. 98–369, div. A, title IV, § 412(b)(2), July 18, 1984, 98 Stat. 792.)

cite as: 26 USC 1403