Title 26 — Internal Revenue Code
Subtitle F — Procedure and Administration
Chapter 77. Miscellaneous Provisions
33 sections
- 7501Liability for taxes withheld or collected
- 7502Timely mailing treated as timely filing and paying
- 7503Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday
- 7504Fractional parts of a dollar
- 7505Sale of personal property acquired by the United States
- 7506Administration of real estate acquired by the United States
- 7507Exemption of insolvent banks from tax
- 7508Time for performing certain acts postponed by reason of service in combat zone or contingency operation
- 7508AAuthority to postpone certain deadlines by reason of Federally declared disaster, significant fire, or terroristic or military actions
- 7509Expenditures incurred by the United States Postal Service
- 7510Exemption from tax of domestic goods purchased for the United States
- 7511Repealed. Pub. L. 87–456, title III, § 302(d)
- 7512Separate accounting for certain collected taxes, etc.
- 7513Reproduction of returns and other documents
- 7514Authority to prescribe or modify seals
- 7515Repealed. Pub. L. 94–455, title XII, § 1202(h)(4)
- 7516Supplying training and training aids on request
- 7517Furnishing on request of statement explaining estate or gift valuation
- 7518Tax incentives relating to merchant marine capital construction funds
- 7519Required payments for entities electing not to have required taxable year
- 7520Valuation tables
- 7521Procedures involving taxpayer interviews
- 7522Content of tax due, deficiency, and other notices
- 7523Graphic presentation of major categories of Federal outlays and income
- 7524Annual notice of tax delinquency
- 7525Confidentiality privileges relating to taxpayer communications
- 7526Low-income taxpayer clinics
- 7526AReturn preparation programs for applicable taxpayers
- 7527Advance payment of credit for health insurance costs of eligible individuals
- 7527AAdvance payment of child tax credit
- 7528Internal Revenue Service user fees
- 7529Notification of suspected identity theft
- 7530Application of earned income tax credit to possessions of the United States