§7502. Timely mailing treated as timely filing and paying — Inbound Citations

26 U.S.C. § 7502

Cited by 1 provision in release 119-102.

Citations to 26 U.S.C. § 7502 as a whole

26 U.S.C. § 7851(a)(6)(C)(v)

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(v) Chapter 77, relating to miscellaneous provisions, except that section 7502 shall apply only if the mailing occurs after the date of enactment of this title, and section 7503 shall apply only if the last date referred to therein occurs after the date of enactment of this title.