---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch2"
level: "chapter"
label: "Chapter 2"
heading: "Tax on Self-Employment Income"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stA-ch2"
sections_count: 3
---

# Chapter 2 — Tax on Self-Employment Income

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes

## Sections

- [§1401. Rate of tax](/usc/26/1401.md)
- [§1402. Definitions](/usc/26/1402.md)
- [§1403. Miscellaneous provisions](/usc/26/1403.md)