CHAPTER 77 — Miscellaneous Provisions
33 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
- § 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 Federally declared disaster, significant fire, 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 — Repealed. 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 — Repealed.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