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Title 26 Internal Revenue Code
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Subtitle F—Procedure and Administration (§§ 6001—7874)
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CHAPTER 77—MISCELLANEOUS PROVISIONS (§§ 7501—7528)
U.S. Code
Title 1 General Provisions
Title 2 The Congress
Title 3 The President
Title 4 Flag and Seal, Seat Of Government,and the States
Title 5 Government Organization and Employees
Appendix to Title 5
Title 6 Domestic Security
Title 7 Agriculture
Title 8 Aliens and Nationality
Title 9 Arbitration
Title 10 Armed Forces
Appendix to Title 10 (Rules of Court of Appeals for the Armed Forces)
Title 11 Bankruptcy
Appendix to Title 11
Title 12 Banks and Banking
Title 13 Census
Title 14 Coast Guard
Title 15 Commerce and Trade
Title 16 Conservation
Title 17 Copyrights
Title 18 Crimes and Criminal Procedure
Appendix to Title 18
Title 19 Customs Duties
Title 20 Education
Title 21 Food and Drugs
Title 22 Foreign Relations and Intercourse
Title 23 Highways
Title 24 Hospitals and Asylums
Title 25 Indians
Title 26 Internal Revenue Code
Appendix to Title 26
Title 27 Intoxicating Liquors
Title 28 Judiciary and Judicial Procedure
Appendix to Title 28
Title 29 Labor
Title 30 Mineral Lands and Mining
Title 31 Money and Finance
Title 32 National Guard
Title 33 Navigation and Navigable Waters
Title 34 Navy (repealed)
Title 35 Patents
Title 36 Patriotic Societies and Observances
Title 37 Pay and Allowances Of the Uniformed Services
Title 38 Veterans' Benefits
Appendix to Title 38 (Rules of Court of Appeals for Veterans Claims()
Title 39 Postal Service
Title 40 Public Buildings, Property, and Works
Title 41 Public Contracts
Title 42 The Public Health and Welfare
Title 43 Public Lands
Title 44 Public Printing and Documents
Title 45 Railroads
Title 46 Shipping
Appendix to Title 46
Title 47 Telegraphs, Telephones, and Radiotelegraphs
Title 48 Territories and Insular Possessions
Title 49 Transportation
Title 50 War and National Defense
Appendix to Title 50
CHAPTER 77—MISCELLANEOUS PROVISIONS (§§ 7501—7528)
§ 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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