§ 7503. — Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday.
[Laws in effect as of January 7, 2003]
[Document not affected by Public Laws enacted between
January 7, 2003 and December 19, 2003]
[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.
