Legalize59765 laws
59765 laws
- § 7491. Burden of proof
- § 75. Dealers in tax-exempt securities
- § 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
- § 751. Unrealized receivables and inventory items
- § 7510. Exemption from tax of domestic goods purchased for the United States
- [§ 7511. Repealed. [Pub. L. 87–456, title III, § 302(d)](/us/pl/87/456/tIII/s302/d), May 24, 1962, [76 Stat. 77](/us/stat/76/77)]
- § 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 Repealed.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)](/us/pl/94/455/tXII/s1202/h/4), Oct. 4, 1976, [90 Stat. 1688](/us/stat/90/1688)]
- § 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
- § 752. Treatment of certain liabilities
- § 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
- § 754. Manner of electing optional adjustment to basis of partnership property
- § 755. Rules for allocation of basis
- [§ 76. Repealed. [Pub. L. 94–455, title XIX, § 1901(a)(14)](/us/pl/94/455/tXIX/s1901/a/14), Oct. 4, 1976, [90 Stat. 1765](/us/stat/90/1765)]
- § 7601. Canvass of districts for taxable persons and objects
- § 7602. Examination of books and witnesses
- § 7603. Service of summons
- § 7604. Enforcement of summons
- § 7605. Time and place of examination
- § 7606. Entry of premises for examination of taxable objects
- [§ 7607. Repealed. [Pub. L. 98–473, title II, § 320(b)](/us/pl/98/473/tII/s320/b), Oct. 12, 1984, [98 Stat. 2056](/us/stat/98/2056), and [Pub. L. 98–573, title II, § 213(b)(1)](/us/pl/98/573/tII/s213/b/1), Oct. 30, 1984, [98 Stat. 2988](/us/stat/98/2988)]
- § 7608. Authority of internal revenue enforcement officers
- § 7609. Special procedures for third-party summonses
- § 761. Terms defined