PocketLaw | USC 26 | MISCELLANEOUS PROVISIONS

MISCELLANEOUS PROVISIONS

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Liability for taxes withheld or collected

Timely mailing treated as timely filing and paying

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

Fractional parts of a dollar

Sale of personal property acquired by the United States

Administration of real estate acquired by the United States

Exemption of insolvent banks from tax

Time for performing certain acts postponed by reason of service in combat zone or contingency operation

Authority to postpone certain deadlines by reason of Presidentially declared disaster or terroristic or military actions

Expenditures incurred by the United States Postal Service

Exemption from tax of domestic goods purchased for the United States

Separate accounting for certain collected taxes, etc.

Reproduction of returns and other documents

Authority to prescribe or modify seals

Supplying training and training aids on request

Furnishing on request of statement explaining estate or gift valuation

Tax incentives relating to merchant marine capital construction funds

Required payments for entities electing not to have required taxable year

Valuation tables

Procedures involving taxpayer interviews

Content of tax due, deficiency, and other notices

Graphic presentation of major categories of Federal outlays and income

Annual notice of tax delinquency

Confidentiality privileges relating to taxpayer communications

Low-income taxpayer clinics

Return preparation programs for applicable taxpayers

Advance payment of credit for health insurance costs of eligible individuals

Internal Revenue Service user fees

Notification of suspected identity theft