---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch77"
level: "chapter"
label: "Chapter 77"
heading: "Miscellaneous Provisions"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch77"
sections_count: 33
---

# Chapter 77 — Miscellaneous Provisions

Title 26 — Internal Revenue Code › Subtitle F — Procedure and Administration

## Sections

- [§7501. Liability for taxes withheld or collected](/usc/26/7501.md)
- [§7502. Timely mailing treated as timely filing and paying](/usc/26/7502.md)
- [§7503. Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday](/usc/26/7503.md)
- [§7504. Fractional parts of a dollar](/usc/26/7504.md)
- [§7505. Sale of personal property acquired by the United States](/usc/26/7505.md)
- [§7506. Administration of real estate acquired by the United States](/usc/26/7506.md)
- [§7507. Exemption of insolvent banks from tax](/usc/26/7507.md)
- [§7508. Time for performing certain acts postponed by reason of service in combat zone or contingency operation](/usc/26/7508.md)
- [§7508A. Authority to postpone certain deadlines by reason of Federally declared disaster, significant fire, or terroristic or military actions](/usc/26/7508A.md)
- [§7509. Expenditures incurred by the United States Postal Service](/usc/26/7509.md)
- [§7510. Exemption from tax of domestic goods purchased for the United States](/usc/26/7510.md)
- [§7511. Repealed.](/usc/26/7511.md)
- [§7512. Separate accounting for certain collected taxes, etc.](/usc/26/7512.md)
- [§7513. Reproduction of returns and other documents](/usc/26/7513.md)
- [§7514. Authority to prescribe or modify seals](/usc/26/7514.md)
- [§7515. Repealed.](/usc/26/7515.md)
- [§7516. Supplying training and training aids on request](/usc/26/7516.md)
- [§7517. Furnishing on request of statement explaining estate or gift valuation](/usc/26/7517.md)
- [§7518. Tax incentives relating to merchant marine capital construction funds](/usc/26/7518.md)
- [§7519. Required payments for entities electing not to have required taxable year](/usc/26/7519.md)
- [§7520. Valuation tables](/usc/26/7520.md)
- [§7521. Procedures involving taxpayer interviews](/usc/26/7521.md)
- [§7522. Content of tax due, deficiency, and other notices](/usc/26/7522.md)
- [§7523. Graphic presentation of major categories of Federal outlays and income](/usc/26/7523.md)
- [§7524. Annual notice of tax delinquency](/usc/26/7524.md)
- [§7525. Confidentiality privileges relating to taxpayer communications](/usc/26/7525.md)
- [§7526. Low-income taxpayer clinics](/usc/26/7526.md)
- [§7526A. Return preparation programs for applicable taxpayers](/usc/26/7526A.md)
- [§7527. Advance payment of credit for health insurance costs of eligible individuals](/usc/26/7527.md)
- [§7527A. Advance payment of child tax credit](/usc/26/7527A.md)
- [§7528. Internal Revenue Service user fees](/usc/26/7528.md)
- [§7529. Notification of suspected identity theft](/usc/26/7529.md)
- [§7530. Application of earned income tax credit to possessions of the United States](/usc/26/7530.md)