Internal Revenue Code · 26 U.S.C.
§ 7503. Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday
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)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 7503
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- October 4, 1976 by Pub. L. 94–455
- Length
- 189 words · about 1 min to read
- Defines
- 1 term
- Cross-references
- cites 0; cited by 3 Code sections and 23 other regulations
- Regulations
- 1 issued under this section
When the last day prescribed under authority of the internal revenue laws for performing any act falls on Saturday, Sunday, or a legal holiday, the performance of such act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday, or a legal holiday. For purposes of this section, the last day for the performance of any act shall be determined by including any authorized extension of time; the term “legal holiday” means a legal holiday in the District of Columbia; and in the case of any return, statement, or other document required to be filed, or any other act required under authority of the internal revenue laws to be performed, at any office of the Secretary or at any other office of the United States or any agency thereof, located outside the District of Columbia but within an internal revenue district, the term “legal holiday” also means a Statewide legal holiday in the State where such office is located.
(Aug. 16, 1954, ch. 736, 68A Stat. 896; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Terms defined here
Where the text says “the term … means”. Select a term to jump to its definition.
Regulations under this section
Treasury regulations (26 CFR) issued under § 7503
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited by 3 Code sections
- § 5061(d)(6) Method of collecting tax
- § 5703(b)(2)(E) Liability for tax and method of payment
- § 7851(a)(6)(C)(v) Applicability of revenue laws
Cited in 23 regulations not issued under it
- § 1.51-1 Amount of credit.
- § 1.642(c)-5 Definition of pooled income fund.
- § 1.1335-1 Elective method; time and manner of making election and effect thereof.
- § 1.1362-2 Termination of election.
- § 1.6042-4 Statements to recipients of dividend payments.
- § 1.6072-1 Time for filing returns of individuals, estates, and trusts.
- § 1.6072-2 Time for filing returns of corporations.
- § 1.6302-2 Deposit rules for tax withheld on nonresident aliens and foreign corporations.
- § 1.6696-1 Claims for credit or refund by tax return preparers or appraisers.
- § 20.6075-1 Returns; time for filing estate tax return.
- § 25.6075-1 Returns, time for filing gift tax returns for gifts made after December 31, 1981.
- § 25.6075-2 Returns; time for filing gift tax returns for gifts made after December 31, 1976, and before January 1, 1982.
- § 31.3406(d)-5 Backup withholding when the Service or a broker notifies the payor to withhold because the payee's taxpayer identification number is incorrect.
- § 31.3406(h)-1 Definitions.
- § 31.6302-1 Deposit rules for taxes under the Federal Insurance Contributions Act (FICA) and withheld income taxes.
- § 31.6302(c)-1 Use of Government depositories in connection with taxes under Federal Insurance Contributions Act and income tax withheld for amounts attributable to payments made before January 1, 1993.
- § 301.6036-1 Notice required of executor or of receiver or other like fiduciary.
- § 301.6320-1 Notice and opportunity for hearing upon filing of notice of Federal tax lien.
- § 301.6330-1 Notice and opportunity for hearing prior to levy.
- § 301.6503(j)-1 Suspension of running of period of limitations; extension in case of designated and related summonses.
- § 301.6601-1 Interest on underpayments.
- § 301.7502-1 Timely mailing of documents and payments treated as timely filing and paying.
- § 301.9001-1 Collection of fee.
Amendment history
From the source credit and the official notes, newest first.
- Enacted by Pub. L. 94–455
Where it sits in the Code
Nearby sections
- § 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
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Statutory Notes and Related Subsidiaries
Applicability of This Section for Purposes of Section 10222(b) of Pub. L. 100–203
Pub. L. 100–647, title VI, § 6278, Nov. 10, 1988, 102 Stat. 3754, provided that: “Section 7503 of the 1986 Code shall apply for purposes of determining whether any disposition meets the requirements of section 10222(b)(2)(B) of the Revenue Act of 1987 [Pub. L. 100–203, set out as a note under section 301 of this title]. If any disposition meets the requirements of such section by reason of the preceding sentence, for all purposes of the 1986 Code, such disposition shall be deemed to have occurred on December 31, 1988.”