26 U.S.C. § 7503
Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday
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.
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Cited by 31
- 26 CFR § 1.1335-1 — Elective method; time and manner of making election and effect thereof.
- 26 CFR § 1.1362-2 — Termination of election.
- 26 CFR § 1.51-1 — Amount of credit.
- 26 CFR § 1.6042-4 — Statements to recipients of dividend payments.
- 26 CFR § 1.6072-1 — Time for filing returns of individuals, estates, and trusts.
- 26 CFR § 1.6072-2 — Time for filing returns of corporations.
- 26 CFR § 1.6302-2 — Deposit rules for tax withheld on nonresident aliens and foreign corporations.
- 26 CFR § 1.642(c)-5 — Definition of pooled income fund.
- 26 CFR § 1.6696-1 — Claims for credit or refund by tax return preparers or appraisers.
- 26 CFR § 20.6075-1 — Returns; time for filing estate tax return.
- 26 CFR § 25.6075-1 — Returns, time for filing gift tax returns for gifts made after December 31, 1981.
- 26 CFR § 25.6075-2 — Returns; time for filing gift tax returns for gifts made after December 31, 1976, and before January 1, 1982.
Show 19 more
- 26 CFR § 301.6036-1 — Notice required of executor or of receiver or other like fiduciary.
- 26 CFR § 301.6320-1 — Notice and opportunity for hearing upon filing of notice of Federal tax lien.
- 26 CFR § 301.6330-1 — Notice and opportunity for hearing prior to levy.
- 26 CFR § 301.6402-2 — Claims for credit or refund.
- 26 CFR § 301.6503(j)-1 — Suspension of running of period of limitations; extension in case of designated and related summonses.
- 26 CFR § 301.6601-1 — Interest on underpayments.
- 26 CFR § 301.6708-1 — Failure to maintain lists of advisees with respect to reportable transactions.
- 26 CFR § 301.7430-2 — Requirements and procedures for recovery of reasonable administrative costs.
- 26 CFR § 301.7502-1 — Timely mailing of documents and payments treated as timely filing and paying.
- 26 CFR § 301.7503-1 — Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday.
- 26 CFR § 301.9001-1 — Collection of fee.
- 26 CFR § 31.3406(d)-5 — Backup withholding when the Service or a broker notifies the payor to withhold because the payee's taxpayer identification number is incorrect.
- 26 CFR § 31.3406(h)-1 — Definitions.
- 26 CFR § 31.6302-1 — Deposit rules for taxes under the Federal Insurance Contributions Act (FICA) and withheld income taxes.
- 26 CFR § 40.6302(c)-3 — Deposits under chapter 33.
- 26 CFR § 44.6071-1 — Time for filing return.
- 26 U.S.C. § 5061 — Method of collecting tax
- 26 U.S.C. § 5703 — Liability for tax and method of payment
- 26 U.S.C. § 7851 — Applicability of revenue laws
Nearby sections (25 sections)
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- 7486 · Refund, credit, or abatement of amounts disallowed
- 7487 · Cross references
- 7491 · Burden of proof
- 7501 · Liability for taxes withheld or collected
- 7502 · Timely mailing treated as timely filing and paying
- 7503 · Time for performance of acts where last day falls on Saturday,…
- 7504 · Fractional parts of a dollar
- 7505 · Sale of personal property acquired by the United States
- 7506 · Administration of real estate acquired by the United States
- 7507 · Exemption of insolvent banks from tax
- 7508 · Time for performing certain acts postponed by reason of service…
- 7508A · Authority to postpone certain deadlines by reason of Federally…
- 7509 · Expenditures incurred by the United States Postal Service
- 7510 · Exemption from tax of domestic goods purchased for the United…
- 7511 · Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76…
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- 7513 · Reproduction of returns and other documents
- 7514 · Authority to prescribe or modify seals