26 USC Chapter 77
MISCELLANEOUS PROVISIONS
October 30, 2020
§
7501
Liability for taxes withheld or collected
§
7502
Timely mailing treated as timely filing and paying
§
7503
Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday
§
7504
Fractional parts of a dollar
§
7505
Sale of personal property acquired by the United States
§
7506
Administration of real estate acquired by the United States
§
7507
Exemption of insolvent banks from tax
§
7508
Time for performing certain acts postponed by reason of service in combat zone or contingency operation
§
7508A
Authority to postpone certain deadlines by reason of Presidentially declared disaster or terroristic or military actions
§
7509
Expenditures incurred by the United States Postal Service
§
7510
Exemption from tax of domestic goods purchased for the United States
§
7511
Repealed. Pub. L. 87–456, title III, §302(d), May 24, 1962, 76 Stat. 77
§
7512
Separate accounting for certain collected taxes, etc.
§
7513
Reproduction of returns and other documents
§
7514
Authority to prescribe or modify seals
§
7515
Repealed. Pub. L. 94–455, title XII, §1202(h)(4), Oct. 4, 1976, 90 Stat. 1688
§
7516
Supplying training and training aids on request
§
7517
Furnishing on request of statement explaining estate or gift valuation
§
7518
Tax incentives relating to merchant marine capital construction funds
§
7519
Required payments for entities electing not to have required taxable year
§
7520
Valuation tables
§
7521
Procedures involving taxpayer interviews
§
7522
Content of tax due, deficiency, and other notices
§
7523
Graphic presentation of major categories of Federal outlays and income
§
7524
Annual notice of tax delinquency
§
7525
Confidentiality privileges relating to taxpayer communications
§
7526
Low-income taxpayer clinics
§
7526A
Return preparation programs for applicable taxpayers
§
7527
Advance payment of credit for health insurance costs of eligible individuals
§
7528
Internal Revenue Service user fees
§
7529
Notification of suspected identity theft