INTERNAL REVENUE CODE OF 1986
Index » Subtitle F » Chapter 77
Subtitle F. Procedure and Administration (§§ 6001-7874)
CHAPTER 77. MISCELLANEOUS PROVISIONS
Current through February 18, 2024 (Pub. L. 118-39)
The following list shows all sections of chapter 77 (MISCELLANEOUS PROVISIONS) of subtitle F (Procedure and Administration (§§ 6001-7874)) of the Internal Revenue Code of 1986 (Title 26 of the United States Code). Tap a section to view its text.
| Section | Section Title |
| I.R.C. 7501 | Liability for taxes withheld or collected |
| I.R.C. 7502 | Timely mailing treated as timely filing and paying |
| I.R.C. 7503 | Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday |
| I.R.C. 7504 | Fractional parts of a dollar |
| I.R.C. 7505 | Sale of personal property acquired by the United States |
| I.R.C. 7506 | Administration of real estate acquired by the United States |
| I.R.C. 7507 | Exemption of insolvent banks from tax |
| I.R.C. 7508 | Time for performing certain acts postponed by reason of service in combat zone or contingency operation |
| I.R.C. 7508A | Authority to postpone certain deadlines by reason of Federally declared disaster, significant fire, or terroristic or military actions |
| I.R.C. 7509 | Expenditures incurred by the United States Postal Service |
| I.R.C. 7510 | Exemption from tax of domestic goods purchased for the United States |
| I.R.C. 7511 | Repealed. Pub. L. 87–456, title III, §302(d), May 24, 1962, 76 Stat. 77 |
| I.R.C. 7512 | Separate accounting for certain collected taxes, etc. |
| I.R.C. 7513 | Reproduction of returns and other documents |
| I.R.C. 7514 | Authority to prescribe or modify seals |
| I.R.C. 7515 | Repealed. Pub. L. 94–455, title XII, §1202(h)(4), Oct. 4, 1976, 90 Stat. 1688 |
| I.R.C. 7516 | Supplying training and training aids on request |
| I.R.C. 7517 | Furnishing on request of statement explaining estate or gift valuation |
| I.R.C. 7518 | Tax incentives relating to merchant marine capital construction funds |
| I.R.C. 7519 | Required payments for entities electing not to have required taxable year |
| I.R.C. 7520 | Valuation tables |
| I.R.C. 7521 | Procedures involving taxpayer interviews |
| I.R.C. 7522 | Content of tax due, deficiency, and other notices |
| I.R.C. 7523 | Graphic presentation of major categories of Federal outlays and income |
| I.R.C. 7524 | Annual notice of tax delinquency |
| I.R.C. 7525 | Confidentiality privileges relating to taxpayer communications |
| I.R.C. 7526 | Low-income taxpayer clinics |
| I.R.C. 7526A | Return preparation programs for applicable taxpayers |
| I.R.C. 7527 | Advance payment of credit for health insurance costs of eligible individuals |
| I.R.C. 7527A | Advance payment of child tax credit |
| I.R.C. 7528 | Internal Revenue Service user fees |
| I.R.C. 7529 | Notification of suspected identity theft |
| I.R.C. 7530 | Application of earned income tax credit to possessions of the United States |
The preliminary Code is a preliminary release of the Internal Revenue Code of 1986 (the "Code")
by the Office of the Law Revision Counsel and is subject to further revision before it is released again as a
final version. The source of the preliminary Code used in TouchTax is available here: https://uscode.house.gov/download/download.shtml.
The Code is a consolidation and codification by subject matter of the general and permanent laws
of the U.S. prepared by the Office of the Law Revision Counsel of the U.S. House of Representatives.
The Treasury Regulations are a codification of the general and permanent rules published in the Federal Register by the
departments and agencies of the federal government. The version of the Treasury Regulations available within TouchTax
is part of the Electronic Code of Federal Regulations which is not an official legal edition of the Code of Federal
Regulations but is an editorial compilation of CFR material and Federal Register amendments produced by the National
Archives and Records Administration's Office of the Federal Register (OFR) and the Government Publishing Office. The source
of the CFR used in TouchTax is available here: https://www.govinfo.gov/bulkdata/ECFR/title-26.
Those using TouchTax for legal research should verify their results against the printed versions of the Code and Treasury Regulations.
TouchTax is copyright 2024 by Com-Lab (Mobile). Learn more at http://touchtax.edrich.de.