§7508. Time for performing certain acts postponed by reason of service in combat zone or contingency operation — Inbound Citations
26 U.S.C. § 7508
Cited by 7 provisions in release 119-102.
Citations to 26 U.S.C. § 7508 as a whole
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(c) For time for performing certain acts postponed by reason of war, see section 7508, and by reason of Presidentially declared disaster or terroristic or military action, see section 7508A.
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(3) For time for performing certain acts postponed by reason of war, see section 7508, and by reason of Presidentially declared disaster or terroristic or military action, see section 7508A.
Citations to §7508(a)(1)
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(1) whether any of the acts described in paragraph (1) of section 7508(a) were performed within the time prescribed therefor (determined without regard to extension under any other provision of this subtitle for periods after the date (determined by the Secretary) of such disaster, fire, or action),
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(D) any taxpayer whose records necessary to meet a deadline for an act described in section 7508(a)(1) are maintained in a disaster area,
Citations to §7508(a)(1)(A)
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(1) In the case of any qualified taxpayer, the period—(A) beginning on the earliest incident date specified in the declaration to which the disaster area referred to in paragraph (2) relates, and(B) ending on the date which is 120 days after the later of such earliest incident date described in subparagraph (A) or the date such declaration was issued,shall be disregarded in determining, under the internal revenue laws, in respect of any tax liability of such qualified taxpayer, whether any of the acts described in subparagraphs (A) through (F) of section 7508(a)(1) were performed within the time prescribed therefor (determined without regard to extension under any other provision of this subtitle for periods after the date determined under subparagraph (B)).
Citations to §7508(a)(1)(F)
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(1) In the case of any qualified taxpayer, the period—(A) beginning on the earliest incident date specified in the declaration to which the disaster area referred to in paragraph (2) relates, and(B) ending on the date which is 120 days after the later of such earliest incident date described in subparagraph (A) or the date such declaration was issued,shall be disregarded in determining, under the internal revenue laws, in respect of any tax liability of such qualified taxpayer, whether any of the acts described in subparagraphs (A) through (F) of section 7508(a)(1) were performed within the time prescribed therefor (determined without regard to extension under any other provision of this subtitle for periods after the date determined under subparagraph (B)).
Citations to §7508(b)
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(d) The rules of section 7508(b) shall apply for purposes of this section.