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TITLE 26 > Subtitle F > CHAPTER 77

CHAPTER 77—MISCELLANEOUS PROVISIONS

  • § 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 Repealed.]
  • § 7512. Separate accounting for certain collected taxes, etc.
  • § 7513. Reproduction of returns and other documents
  • § 7514. Authority to prescribe or modify seals
  • [§ 7515. Repealed.]
  • § 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
  • § 7527. Advance payment of credit for health insurance costs of eligible individuals
  • § 7528. Internal Revenue Service user fees

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