US Code

Public Law 119-83 (04/13/2026)

26 U.S.C. § 7852

Other applicable rules

(a)

Separability clause

If any provision of this title, or the application thereof to any person or circumstances, is held invalid, the remainder of the title, and the application of such provision to other persons or circumstances, shall not be affected thereby.

(b)

Reference in other laws to Internal Revenue Code of 1939

Any reference in any other law of the United States or in any Executive order to any provision of the Internal Revenue Code of 1939 shall, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof, be deemed also to refer to the corresponding provision of this title.

(c)

Items not to be twice included in income or deducted therefrom

Except as otherwise distinctly expressed or manifestly intended, the same item (whether of income, deduction, credit, or otherwise) shall not be taken into account both in computing a tax under subtitle A of this title and a tax under chapter 1 or 2 of the Internal Revenue Code of 1939.

(d)

Treaty obligations

(1)

In general

For purposes of determining the relationship between a provision of a treaty and any law of the United States affecting revenue, neither the treaty nor the law shall have preferential status by reason of its being a treaty or law.

(2)

Savings clause for 1954 treaties

No provision of this title (as in effect without regard to any amendment thereto enacted after ) shall apply in any case where its application would be contrary to any treaty obligation of the United States in effect on .

(e)

Privacy Act of 1974

section 552a of title 5The provisions of subsections (d)(2), (3), and (4), and (g) of , United States Code, shall not be applied, directly or indirectly, to the determination of the existence or possible existence of liability (or the amount thereof) of any person for any tax, penalty, interest, fine, forfeiture, or other imposition or offense to which the provisions of this title apply.

Aug. 16, 1954, ch. 736 68A Stat. 922 Pub. L. 94–455, title XII, § 1202(g)90 Stat. 1688 Pub. L. 100–647, title I, § 1012(aa)(1)(A)102 Stat. 3531 (, ; , , ; , , .)

Editorial Notes

References in Text

act Feb. 10, 1939, ch. 2 53 Stat. 1 Pub. L. 99–514, § 2100 Stat. 2095 section 1 of this titleThe Internal Revenue Code of 1939, referred to in subsec. (b), is , . Prior to the enactment of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], the 1939 Code was classified to former Title 26, Internal Revenue Code. The Internal Revenue Code of 1954 was redesignated The Internal Revenue Code of 1986 by , , . For table of comparisons of the 1939 Code to the 1986 Code, see Table I preceding .

section 7851 of this titleChapters 1 and 2 of the Internal Revenue Code of 1939, referred to in subsec. (c), are chapters 1 and 2 of former Title 26, Internal Revenue Code. For history of such chapters, see References in Text note set out under .

Pub. L. 93–57988 Stat. 1896 section 552a of Title 5section 552a of Title 5section 552a of Title 5The Privacy Act of 1974, referred to in subsec. (e), is , , , which enacted , Government Organization and Employees, and enacted notes set out under . For complete classification of this Act to the Code, see Short Title note set out under and Tables.

Amendments

Pub. L. 100–6471988—Subsec. (d). amended subsec. (d) generally. Prior to amendment, subsec. (d) read as follows: “No provision of this title shall apply in any case where its application would be contrary to any treaty obligation of the United States in effect on the date of enactment of this title.”

Pub. L. 94–4551976—Subsec. (e). added subsec. (e).

Statutory Notes and Related Subsidiaries

Effective Date of 1988 Amendment

Pub. L. 100–647, title I, § 1012(aa)(1)(B)102 Stat. 3531

“Section 7852(d)(1) of the 1986 Code, as added by subparagraph (A), shall apply to any taxable period with respect to which the time for assessment of any deficiency has not expired by reason of any law or rule of law before the date of the enactment of this Act [].”
, , , provided that:

Pub. L. 100–647Pub. L. 99–514section 1019(a) of Pub. L. 100–647section 1 of this titleAmendment by effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, , to which such amendment relates, see , set out as a note under .

Effective Date of 1976 Amendment

Pub. L. 94–455section 1202(i) of Pub. L. 94–455section 6103 of this titleAmendment by effective , see , set out as a note under .

Pub. L. 87–834Application of Subsec. (d) to

Pub. L. 87–834, § 3176 Stat. 1069 Pub. L. 99–514, § 2100 Stat. 2095

section 1 of this title“Section 7852(d) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (relating to treaty obligations) shall not apply in respect of any amendment made by this Act [see Short Title of 1962 Amendments note set out under ].”
, , , as amended by , , , provided that: