26 U.S. Code CHAPTER 77— MISCELLANEOUS PROVISIONS

  1. § 7501. Liability for taxes withheld or collected
  2. § 7502. Timely mailing treated as timely filing and paying
  3. § 7503. Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday
  4. § 7504. Fractional parts of a dollar
  5. § 7505. Sale of personal property acquired by the United States
  6. § 7506. Administration of real estate acquired by the United States
  7. § 7507. Exemption of insolvent banks from tax
  8. § 7508. Time for performing certain acts postponed by reason of service in combat zone or contingency operation
  9. § 7508A. Authority to postpone certain deadlines by reason of Presidentially declared disaster or terroristic or military actions
  10. § 7509. Expenditures incurred by the United States Postal Service
  11. § 7510. Exemption from tax of domestic goods purchased for the United States
  12. [§ 7511. Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77]
  13. § 7512. Separate accounting for certain collected taxes, etc.
  14. § 7513. Reproduction of returns and other documents
  15. § 7514. Authority to prescribe or modify seals
  16. [§ 7515. Repealed. Pub. L. 94–455, title XII, § 1202(h)(4), Oct. 4, 1976, 90 Stat. 1688]
  17. § 7516. Supplying training and training aids on request
  18. § 7517. Furnishing on request of statement explaining estate or gift valuation
  19. § 7518. Tax incentives relating to merchant marine capital construction funds
  20. § 7519. Required payments for entities electing not to have required taxable year
  21. § 7520. Valuation tables
  22. § 7521. Procedures involving taxpayer interviews
  23. § 7522. Content of tax due, deficiency, and other notices
  24. § 7523. Graphic presentation of major categories of Federal outlays and income
  25. § 7524. Annual notice of tax delinquency
  26. § 7525. Confidentiality privileges relating to taxpayer communications
  27. § 7526. Low-income taxpayer clinics
  28. § 7526A. Return preparation programs for applicable taxpayers
  29. § 7527. Advance payment of credit for health insurance costs of eligible individuals
  30. § 7528. Internal Revenue Service user fees
  31. § 7529. Notification of suspected identity theft
Amendments

2019—Pub. L. 116–25, title I, § 1401(b), title II, § 2007(c), July 1, 2019, 133 Stat. 997, 1006, added items 7526A and 7529.

2003—Pub. L. 108–121, title I, § 104(b)(3), Nov. 11, 2003, 117 Stat. 1338, inserted “or contingency operation” after “combat zone” in item 7508.

Pub. L. 108–89, title II, § 202(b)(1), Oct. 1, 2003, 117 Stat. 1133, added item 7528.

2002—Pub. L. 107–210, div. A, title II, § 202(d)(1), Aug. 6, 2002, 116 Stat. 963, added item 7527.

Pub. L. 107–134, title I, § 112(e)(1), Jan. 23, 2002, 115 Stat. 2435, substituted “Authority to postpone certain deadlines by reason of Presidentially declared disaster or terroristic or military actions” for “Authority to postpone certain tax-related deadlines by reason of presidentially declared disaster” in item 7508A.

1998—Pub. L. 105–206, title III, §§ 3411(b), 3601(b), July 22, 1998, 112 Stat. 751, 776, added items 7525 and 7526.

1997—Pub. L. 105–34, title IX, § 911(b), Aug. 5, 1997, 111 Stat. 878, added item 7508A.

1996—Pub. L. 104–168, title XII, § 1204(b), July 30, 1996, 110 Stat. 1471, added item 7524.

1990—Pub. L. 101–508, title XI, §§ 11622(b), 11704(a)(31), Nov. 5, 1990, 104 Stat. 1388–505, 1388–519, substituted “7522. Content of tax due, deficiency, and other notices.” for “7521. Content of tax due, deficiency, and other notices.” and added item 7523.

1989—Pub. L. 101–239, title VII, § 7816(u)(2), Dec. 19, 1989, 103 Stat. 2423, redesignated item 7520, relating to procedures involving taxpayer interviews, as 7521.

1988—Pub. L. 100–647, title VI, § 6233(b), Nov. 10, 1988, 102 Stat. 3735, added item 7521.

Pub. L. 100–647, title VI, § 6228(c), Nov. 10, 1988, 102 Stat. 3732, added item 7520 relating to procedures involving taxpayer interviews.

Pub. L. 100–647, title V, § 5031(b), Nov. 10, 1988, 102 Stat. 3669, added item 7520 relating to valuation tables.

1987—Pub. L. 100–203, title X, § 10206(b)(2), Dec. 22, 1987, 101 Stat. 1330–401, added item 7519.

1986—Pub. L. 99–514, title II, § 261(f), Oct. 22, 1986, 100 Stat. 2216, added item 7518.

1976—Pub. L. 94–455, title XIX, § 1906(b)(11), (12), Oct. 4, 1976, 90 Stat. 1834, substituted “Time for performing certain acts postponed by reason of service in combat zone” for “Time for performing certain acts postponed by reason of war” in item 7508, and “Expenditures incurred by the United States Postal Service” for “Expenditures incurred by the Post Office Department” in item 7509.

Pub. L. 94–455, title XX, § 2008(a)(2)(C), Oct. 4, 1976, 90 Stat. 1891, added item 7517 relating to statement explaining estate or gift valuation.

1966—Pub. L. 89–719, title I, § 111(c)(2), Nov. 2, 1966, 80 Stat. 1145, substituted “acquired” for “purchased” in item 7505.

Pub. L. 89–713, § 5(b), Nov. 2, 1966, 80 Stat. 1111, inserted “and paying” in item 7502.

1962—Pub. L. 87–870, § 3(a)(2), Oct. 23, 1962, 76 Stat. 1161, added items 7515 and 7516.

Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77, struck out item 7511 “Exemption of consular officers and employees of foreign states from payment of internal revenue taxes on imported articles”.

1958—Pub. L. 85–866, title I, §§ 90(b), 91(b), Sept. 2, 1958, 72 Stat. 1666, 1667, added items 7513 and 7514.

Pub. L. 85–321, § 3(a), Feb. 11, 1958, 72 Stat. 6, added item 7512.