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

Citations to 26 U.S.C. § 7503 as a whole

• 26 U.S.C. § 5061(d)(6)

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  (6) Notwithstanding section 7503, if, but for this paragraph, the due date under this subsection for payment of tax would fall on a Saturday, Sunday, or a legal holiday (within the meaning of section 7503), such due date shall be the immediately preceding day which is not a Saturday, Sunday, or such a holiday (or the immediately following day where the due date described in paragraph (5) falls on a Sunday).
• 26 U.S.C. § 5703(b)(2)(E)

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  (E) Notwithstanding section 7503, if, but for this subparagraph, the due date under this paragraph would fall on a Saturday, Sunday, or a legal holiday (as defined in section 7503), such due date shall be the immediately preceding day which is not a Saturday, Sunday, or such a holiday (or the immediately following day where the due date described in subparagraph (D) falls on a Sunday).
• 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.