CHAPTER 77— MISCELLANEOUS PROVISIONS
26 U.S.C. Subtitle F — Procedure and Administration (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
Sections in this part
- § 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…
- § 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…
- § 7508A. Authority to postpone certain deadlines by reason of Federally declared…
- § 7509. Expenditures incurred by the United States Postal Service
- § 7510. Exemption from tax of domestic goods purchased for the United States
- § 7511. Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77]
- § 7512. Separate accounting for certain collected taxes, etc.
- § 7513. Reproduction of returns and other documents
- § 7514. Authority to prescribe or modify seals
- § 7515. Repealed. Pub. L. 94–455, title XII, § 1202(h)(4), Oct. 4, 1976, 90 Stat. 1688]
- § 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
- § 7526A. Return preparation programs for applicable taxpayers
- § 7527. Advance payment of credit for health insurance costs of eligible individuals
- § 7527A. Advance payment of child tax credit
- § 7528. Internal Revenue Service user fees
- § 7529. Notification of suspected identity theft
- § 7530. Application of earned income tax credit to possessions of the United States
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