§ 7503. Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday
310 words·~1 min read·
/usc/title-26/section-7503A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
When the last day prescribed under authority of the internal revenue laws for performing any act falls on Saturday, Sunday, or a legal holiday, the performance of such act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday, or a legal holiday. For purposes of this section, the last day for the performance of any act shall be determined by including any authorized extension of time; the term “legal holiday” means a legal holiday in the District of Columbia; and in the case of any return, statement, or other document required to be filed, or any other act required under authority of the internal revenue laws to be performed, at any office of the Secretary or at any other office of the United States or any agency thereof, located outside the District of Columbia but within an internal revenue district, the term “legal holiday” also means a Statewide legal holiday in the State where such office is located.
(Aug. 16, 1954, ch. 736, 68A Stat. 896; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Connections13 cite this · traces to 1
Cited by 13 sections · top 7
CFR
- § 70.306Time for performance of acts other than payment of tax or filing of any return when the last day falls on Saturday, Sunday, or legal holiday.
- § 70.245Computation of exempt amount and payment of amounts not exempt from levy to the appropriate TTB officer.
- § 70.305Timely mailing treated as timely filing.
Traces to 1 document
U.S. Code
8 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 896
- Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
- 90 Stat. 1834
- Pub. L. 94–455
- Pub. L. 100–647, title VI, § 6278
- 102 Stat. 3754
- Pub. L. 100–203
Citation graph
cites case law
§ 7503
Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday
C.F.R.×9
Stat.×2
IRM×1
Fed. Reg.×1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 896
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Stat.90 Stat. 1834
Pub. L.Pub. L. 94–455
Cites 9 · showing 6Cited by 13 across 4 sources