
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7503]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                  CHAPTER 77--MISCELLANEOUS PROVISIONS
 
Sec. 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.

(Aug. 16, 1954, ch. 736, 68A Stat. 896; Pub. L. 94-455, title XIX, 
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)


                               Amendments

    1976--Pub. L. 94-455 struck out ``or his delegate'' after 
``Secretary''.


 Applicability of This Section for Purposes of Section 10222(b) of Pub. 
                               L. 100-203

    Pub. L. 100-647, title VI, Sec. 6278, Nov. 10, 1988, 102 Stat. 3754, 
provided that: ``Section 7503 of the 1986 Code shall apply for purposes 
of determining whether any disposition meets the requirements of section 
10222(b)(2)(B) of the Revenue Act of 1987 [Pub. L. 100-203, set out as a 
note under section 301 of this title]. If any disposition meets the 
requirements of such section by reason of the preceding sentence, for 
all purposes of the 1986 Code, such disposition shall be deemed to have 
occurred on December 31, 1988.''

                  Section Referred to in Other Sections

    This section is referred to in sections 5061, 5703, 7851 of this 
title.
