Public Law 119-88 (05/04/2026)

Chapter 77 Miscellaneous Provisions

Browse 0 units and 33 sections in Chapter 77 Miscellaneous Provisions of Title 26.

Sections in Chapter 77

§ 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by the United States Postal Service § 7510 Exemption from tax of domestic goods purchased for the United States § 7511 Repealed.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 § 7513 Reproduction of returns and other documents § 7514 Authority to prescribe or modify seals § 7515 Repealed.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