Title 26Chapter

Chapter 77—Miscellaneous Provisions

Contents

  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 Federally declared disaster, significant fire, 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 Repealed.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 Repealed.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. § 7527A. Advance payment of child tax credit
  31. § 7528. Internal Revenue Service user fees
  32. § 7529. Notification of suspected identity theft
  33. § 7530. Application of earned income tax credit to possessions of the United States