§ 7852. Other applicable rules
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(a)Separability clause If any provision of this title, or the application thereof to any person or circumstances, is held invalid, the remainder of the title, and the application of such provision to other persons or circumstances, shall not be affected thereby.
(b)Reference in other laws to Internal Revenue Code of 1939 Any reference in any other law of the United States or in any Executive order to any provision of the Internal Revenue Code of 1939 shall, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof, be deemed also to refer to the corresponding provision of this title.
(c)Items not to be twice included in income or deducted therefrom Except as otherwise distinctly expressed or manifestly intended, the same item (whether of income, deduction, credit, or otherwise) shall not be taken into account both in computing a tax under subtitle A of this title and a tax under chapter 1 or 2 of the Internal Revenue Code of 1939.
(d)Treaty obligations
(1)In general For purposes of determining the relationship between a provision of a treaty and any law of the United States affecting revenue, neither the treaty nor the law shall have preferential status by reason of its being a treaty or law.
(2)Savings clause for 1954 treaties No provision of this title (as in effect without regard to any amendment thereto enacted after August 16, 1954) shall apply in any case where its application would be contrary to any treaty obligation of the United States in effect on August 16, 1954.
(e)Privacy Act of 1974 The provisions of subsections (d)(2), (3), and (4), and
(g)of section 552a of title 5, United States Code, shall not be applied, directly or indirectly, to the determination of the existence or possible existence of liability (or the amount thereof) of any person for any tax, penalty, interest, fine, forfeiture, or other imposition or offense to which the provisions of this title apply.
(Aug. 16, 1954, ch. 736, 68A Stat. 922; Pub. L. 94–455, title XII, § 1202(g), Oct. 4, 1976, 90 Stat. 1688; Pub. L. 100–647, title I, § 1012(aa)(1)(A), Nov. 10, 1988, 102 Stat. 3531.)
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Cited by 289 sections · top 51
U.S. Code
- § 201Definitions
- § 405Evidence, procedure, and certification for payments
- § 353Exemptions and consideration for certain drugs, devices, and biological products
- § 408Penalties
- § 1306Disclosure of information in possession of Social Security Administration or Department of Health and Human Services
- § 81cExemption from customs laws of merchandise brought into foreign trade zone
- § 502Payments to States; computation of amounts
- § 1642Use of certain proceeds for expenditure; income tax obligations of inhabitants
- § 1627Creation of special funds in Treasury
- § 1421iIncome tax
- § 1307Penalty for fraud
- § 1574aRevenue bonds or other obligations
- § 1574bFederal guarantee for issuance of revenue bonds or other obligations
- § 1574cPriority for payment of principal and interest of revenue bonds or other obligations
- § 1631Establishment and maintenance; scope
- § 110Same; definitions
- § 4136Deductions in making awards
- § 366aEffect of Internal Revenue Code
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20 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 922
- Pub. L. 94–455, title XII, § 1202(g)
- 90 Stat. 1688
- Pub. L. 100–647, title I, § 1012(aa)(1)(A)
- 102 Stat. 3531
- act Feb. 10, 1939, ch. 2
- 53 Stat. 1
- Pub. L. 99–514, § 2
- 100 Stat. 2095
- Pub. L. 93–579
- 88 Stat. 1896
- Pub. L. 100–647
- Pub. L. 94–455
- Pub. L. 100–647, title I, § 1012(aa)(1)(B)
- Pub. L. 99–514
- section 1019(a) of Pub. L. 100–647
- section 1202(i) of Pub. L. 94–455
- Pub. L. 87–834, § 31
- 76 Stat. 1069
Citation graph
cites case law
§ 7852
Other applicable rules
Fed. Reg.×268
U.S.C.×18
Stat.×3
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 922
Pub. L.Pub. L. 94–455, title XII, § 1202(g)
Stat.90 Stat. 1688
Pub. L.Pub. L. 100–647, title I, § 1012(aa)(1)(A)
Cites 24 · showing 9Cited by 289 across 3 sources