
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: 26USC7852]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                        CHAPTER 80--GENERAL RULES
 
           Subchapter B--Effective Date and Related Provisions
 
Sec. 7852. Other applicable rules


(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, 
Sec. 1202(g), Oct. 4, 1976, 90 Stat. 1688; Pub. L. 100-647, title I, 
Sec. 1012(aa)(1)(A), Nov. 10, 1988, 102 Stat. 3531.)

                       References in Text

    The Internal Revenue Code of 1939, referred to in subsec. (b), is 
act Feb. 10, 1939, ch. 2, 53 Stat. 1. Prior to the enactment of the 
Internal Revenue Code of 1986 [formerly I.R.C. 1954], the 1939 Code was 
classified to former Title 26, Internal Revenue Code. The Internal 
Revenue Code of 1954 was redesignated The Internal Revenue Code of 1986 
by Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095. For table of 
comparisons of the 1939 Code to the 1986 Code, see Table I preceding 
section 1 of this title.
    Chapters 1 and 2 of the Internal Revenue Code of 1939, referred to 
in subsec. (c), are chapters 1 and 2 of former Title 26, Internal 
Revenue Code. For history of such chapters, see References in Text note 
set out under section 7851 of this title.
    The Privacy Act of 1974, referred to in subsec. (e), is Pub. L. 93-
579, Dec. 31, 1974, 88 Stat. 1896, as amended, which enacted section 
552a of Title 5, Government Organization and Employees, and enacted 
notes set out under section 552a of Title 5. For complete classification 
of this Act to the Code, see Short Title note set out under section 552a 
of Title 5 and Tables.


                               Amendments

    1988--Subsec. (d). Pub. L. 100-647 amended subsec. (d) generally. 
Prior to amendment, subsec. (d) read as follows: ``No provision of this 
title shall apply in any case where its application would be contrary to 
any treaty obligation of the United States in effect on the date of 
enactment of this title.''
    1976--Subsec. (e). Pub. L. 94-455 added subsec. (e).


                    Effective Date of 1988 Amendment

    Section 1012(aa)(1)(B) of Pub. L. 100-647 provided that: ``Section 
7852(d)(1) of the 1986 Code, as added by subparagraph (A), shall apply 
to any taxable period with respect to which the time for assessment of 
any deficiency has not expired by reason of any law or rule of law 
before the date of the enactment of this Act [Nov. 10, 1988].''
    Amendment by Pub. L. 100-647 effective, except as otherwise 
provided, as if included in the provision of the Tax Reform Act of 1986, 
Pub. L. 99-514, to which such amendment relates, see section 1019(a) of 
Pub. L. 100-647, set out as a note under section 1 of this title.


                    Effective Date of 1976 Amendment

    Amendment by Pub. L. 94-455 effective Jan. 1, 1977, see section 
1202(i) of Pub. L. 94-455, set out as a note under section 6103 of this 
title.


              Application of Subsec. (d) to Pub. L. 87-834

    Pub. L. 87-834, Sec. 31, Oct. 16, 1962, 76 Stat. 1069, as amended by 
Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: 
``Section 7852(d) of the Internal Revenue Code of 1986 [formerly I.R.C. 
1954] (relating to treaty obligations) shall not apply in respect of any 
amendment made by this Act [see Short Title of 1962 Amendments note set 
out under section 1 of this title].''

                  Section Referred to in Other Sections

    This section is referred to in sections 269B, 894 of this title; 
title 42 section 1307.
