2015 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle F - Procedure and Administration (Sections 6001 - 7874)
Chapter 77 - Miscellaneous Provisions (Sections 7501 - 7528)
Front Matter
Publication Title | United States Code, 2012 Edition, Supplement 3, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 77 - MISCELLANEOUS PROVISIONS - Front Matter |
Date | 2015 |
Laws In Effect As Of Date | January 3, 2016 |
Positive Law | No |
Disposition | standard |
Statutes at Large References | 72 Stat. 6, 1666 76 Stat. 77, 1161 80 Stat. 1111, 1145 90 Stat. 1834, 1891 100 Stat. 2216 101 Stat. 1330-401 102 Stat. 3669, 3732, 3735 103 Stat. 2423 104 Stat. 1388-505 110 Stat. 1471 111 Stat. 878 112 Stat. 751 115 Stat. 2435 116 Stat. 963 117 Stat. 1133, 1338 |
Public and Private Laws | Public Law 85-321, Public Law 85-866, Public Law 87-456, Public Law 87-870, Public Law 89-713, Public Law 89-719, Public Law 94-455, Public Law 99-514, Public Law 100-203, Public Law 100-647, Public Law 101-239, Public Law 101-508, Public Law 104-168, Public Law 105-34, Public Law 105-206, Public Law 107-134, Public Law 107-210, Public Law 108-89, Public Law 108-121 |
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2003—Pub. L. 108–121, title I, §104(b)(3), Nov. 11, 2003, 117 Stat. 1338, inserted "or contingency operation" after "combat zone" in item 7508.
Pub. L. 108–89, title II, §202(b)(1), Oct. 1, 2003, 117 Stat. 1133, added item 7528.
2002—Pub. L. 107–210, div. A, title II, §202(d)(1), Aug. 6, 2002, 116 Stat. 963, added item 7527.
Pub. L. 107–134, title I, §112(e)(1), Jan. 23, 2002, 115 Stat. 2435, substituted "Authority to postpone certain deadlines by reason of Presidentially declared disaster or terroristic or military actions" for "Authority to postpone certain tax-related deadlines by reason of presidentially declared disaster" in item 7508A.
1998—Pub. L. 105–206, title III, §§3411(b), 3601(b), July 22, 1998, 112 Stat. 751, 776, added items 7525 and 7526.
1997—Pub. L. 105–34, title IX, §911(b), Aug. 5, 1997, 111 Stat. 878, added item 7508A.
1996—Pub. L. 104–168, title XII, §1204(b), July 30, 1996, 110 Stat. 1471, added item 7524.
1990—Pub. L. 101–508, title XI, §§11622(b), 11704(a)(31), Nov. 5, 1990, 104 Stat. 1388–505, 1388-519, substituted "7522. Content of tax due, deficiency, and other notices." for "7521. Content of tax due, deficiency, and other notices." and added item 7523.
1989—Pub. L. 101–239, title VII, §7816(u)(2), Dec. 19, 1989, 103 Stat. 2423, redesignated item 7520, relating to procedures involving taxpayer interviews, as 7521.
1988—Pub. L. 100–647, title VI, §6233(b), Nov. 10, 1988, 102 Stat. 3735, added item 7521.
Pub. L. 100–647, title VI, §6228(c), Nov. 10, 1988, 102 Stat. 3732, added item 7520 relating to procedures involving taxpayer interviews.
Pub. L. 100–647, title V, §5031(b), Nov. 10, 1988, 102 Stat. 3669, added item 7520 relating to valuation tables.
1987—Pub. L. 100–203, title X, §10206(b)(2), Dec. 22, 1987, 101 Stat. 1330–401, added item 7519.
1986—Pub. L. 99–514, title II, §261(f), Oct. 22, 1986, 100 Stat. 2216, added item 7518.
1976—Pub. L. 94–455, title XIX, §1906(b)(11), (12), Oct. 4, 1976, 90 Stat. 1834, substituted "Time for performing certain acts postponed by reason of service in combat zone" for "Time for performing certain acts postponed by reason of war" in item 7508, and "Expenditures incurred by the United States Postal Service" for "Expenditures incurred by the Post Office Department" in item 7509.
Pub. L. 94–455, title XX, §2008(a)(2)(C), Oct. 4, 1976, 90 Stat. 1891, added item 7517 relating to statement explaining estate or gift valuation.
1966—Pub. L. 89–719, title I, §111(c)(2), Nov. 2, 1966, 80 Stat. 1145, substituted "acquired" for "purchased" in item 7505.
Pub. L. 89–713, §5(b), Nov. 2, 1966, 80 Stat. 1111, inserted "and paying" in item 7502.
1962—Pub. L. 87–870, §3(a)(2), Oct. 23, 1962, 76 Stat. 1161, added items 7515 and 7516.
Pub. L. 87–456, title III, §302(d), May 24, 1962, 76 Stat. 77, struck out item 7511 "Exemption of consular officers and employees of foreign states from payment of internal revenue taxes on imported articles".
1958—Pub. L. 85–866, title I, §§90(b), 91(b), Sept. 2, 1958, 72 Stat. 1666, 1667, added items 7513 and 7514.
Pub. L. 85–321, §3(a), Feb. 11, 1958, 72 Stat. 6, added item 7512.
1 Section repealed by Pub. L. 94–455 without corresponding amendment of analysis.
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