26-U.S.C.-7503
§7503 – Time For Performance of Acts Where Last Day Falls On Saturday, Sunday, Or Legal Holiday
Pathway
Title 26 > Subtitle F > Chapter 77 > Section 7503
Details
- Reference: Section 7503
- Legend: §7503 – Time For Performance of Acts Where Last Day Falls On Saturday, Sunday, Or Legal Holiday
- USCode Year: 2013
Provision Content
When the last day prescribed under authority of the internal revenue laws for performing any act falls on Saturday, Sunday, or a legal holiday, the performance of such act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday, or a legal holiday. For purposes of this section, the last day for the performance of any act shall be determined by including any authorized extension of time; the term legal holiday means a legal holiday in the District of Columbia; and in the case of any return, statement, or other document required to be filed, or any other act required under authority of the internal revenue laws to be performed, at any office of the Secretary or at any other office of the United States or any agency thereof, located outside the District of Columbia but within an internal revenue district, the term legal holiday also means a Statewide legal holiday in the State where such office is located.
(Aug. 16, 1954, ch. 736, 68A Stat. 896; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Amendments
1976—Pub. L. 94–455 struck out or his delegate after Secretary.
Applicability of This Section for Purposes of Section 10222(b) of Pub. L. 100–203
Pub. L. 100–647, title VI, §6278, Nov. 10, 1988, 102 Stat. 3754, provided that: Section 7503 of the 1986 Code shall apply for purposes of determining whether any disposition meets the requirements of section 10222(b)(2)(B) of the Revenue Act of 1987 [Pub. L. 100–203, set out as a note under section 301 of this title]. If any disposition meets the requirements of such section by reason of the preceding sentence, for all purposes of the 1986 Code, such disposition shall be deemed to have occurred on December 31, 1988.
U.S. Encyclopedia of Law Coverage
Subchapter E – in the Legal Encyclopedia: Tax Administration
In this entry about Subchapter E – , find legal reference material, bibliographies and premiere content related to tax administration in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax administration-specific issues, written by authorities in the field.
Leave a Reply