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Internal Revenue Code · 26 U.S.C.

Chapter 77. MISCELLANEOUS PROVISIONS

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). The official version is at uscode.house.gov (external site).

  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 § 7511 Repealed
  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 § 7515 Repealed
  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