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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 7503

Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday

Ch. 77 — MISCELLANEOUS PROVISIONS
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 77
Statutory Text

26 U.S.C. § 7503 — Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 77 - MISCELLANEOUS PROVISIONS Sec. 7503 - Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday From the U.S. Government Publishing Office, www.gpo.gov

§7503. Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday

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.)

Editorial Notes

Amendments 1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".

Statutory Notes and Related Subsidiaries 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."

Source: uscode.house.gov — public domain Official Source ↗
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26 U.S.C. § 7503
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The statutory text of 26 U.S.C. § 7503 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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← 26 U.S.C. § 7502 26 U.S.C. § 7504 →
Ch. 77 — MISCELLANEOUS PROVISIONS
26 U.S.C. § 750126 U.S.C. § 750226 U.S.C. § 750326 U.S.C. § 750426 U.S.C. § 750526 U.S.C. § 750626 U.S.C. § 750726 U.S.C. § 750826 U.S.C. § 7508A26 U.S.C. § 750926 U.S.C. § 751026 U.S.C. § 751126 U.S.C. § 751226 U.S.C. § 751326 U.S.C. § 751426 U.S.C. § 751526 U.S.C. § 751626 U.S.C. § 751726 U.S.C. § 751826 U.S.C. § 751926 U.S.C. § 752026 U.S.C. § 752126 U.S.C. § 752226 U.S.C. § 752326 U.S.C. § 752426 U.S.C. § 752526 U.S.C. § 752626 U.S.C. § 7526A26 U.S.C. § 752726 U.S.C. § 7527A
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