
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: 26USC7509]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                  CHAPTER 77--MISCELLANEOUS PROVISIONS
 
Sec. 7509. Expenditures incurred by the United States Postal 
        Service
        
    The Postmaster General or his delegate shall at least once a month 
transfer to the Treasury of the United States a statement of the 
additional expenditures in the District of Columbia and elsewhere 
incurred by the United States Postal Service in performing the duties, 
if any, imposed upon such Service with respect to chapter 21, relating 
to the tax under the Federal Insurance Contributions Act, and the 
Secretary shall be authorized and directed to advance from time to time 
to the credit of the United States Postal Service, from appropriations 
made for the collection of the taxes imposed by chapter 21, such sums as 
may be required for such additional expenditures incurred by the United 
States Postal Service.

(Aug. 16, 1954, ch. 736, 68A Stat. 899; Pub. L. 94-455, title XIX, 
Sec. 1906(a)(52), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1832, 1834.)

                       References in Text

    The Federal Insurance Contributions Act, referred to in text, is act 
Aug. 16, 1954, ch. 736, Secs. 3101, 3102, 3111, 3112, 3121 to 3128, 68A 
Stat. 415, as amended, which is classified generally to chapter 21 
(Sec. 3101 et seq.) of this title. For complete classification of this 
Act to the Code, see section 3128 of this title and Tables.


                               Amendments

    1976--Pub. L. 94-455 substituted ``United States Postal Service'' 
for ``Post Office Department'' in section catchline and wherever 
appearing in text, ``such Service'' for ``such Department'', and struck 
out ``, together with the receipts required to be deposited under 
section 6803(a),'' after ``Treasury of the United States'' and ``or his 
delegate'' after ``Secretary''.


                    Effective Date of 1976 Amendment

    Amendment by Pub. L. 94-455 effective first day of first month which 
begins more than 90 days after Oct. 4, 1976, see section 1906(d)(1) of 
Pub. L. 94-455, set out as a note under section 6013 of this title.
