26 U.S.C. § 7851 — Applicability of revenue laws

Page 4072 TITLE 26—INTERNAL REVENUE CODE § 7812 1 So in original. The closing quotation marks probably should follow ‘‘Before September 30, 2013’’ instead of ‘‘(a)’’. 1986 Code (as added by this section) and to ensure tax- payers uniform access to administrative procedures.’’ § 7812. Streamlined critical pay authority for in- formation technology positions In the case of any position which is critical to the functionality of the information technology operations of the Internal Revenue Service— (1) section 9503 of title 5, United States Code, shall be applied— (A) by substituting ‘‘during the period be- ginning on the date of the enactment of sec- tion 7812 of the Internal Revenue Code of 1986, and ending on September 30, 2025’’ for ‘‘Before September 30, 2013 in subsection (a)’’ 1, (B) without regard to subparagraph (B) of subsection (a)(1), and (C) by substituting ‘‘the date of the enact- ment of the Taxpayer First Act’’ for ‘‘June 1, 1998’’ in subsection (a)(6), (2) section 9504 of such title 5 shall be ap- plied by substituting ‘‘During the period be- ginning on the date of the enactment of sec- tion 7812 of the Internal Revenue Code of 1986, and ending on September 30, 2025’’ for ‘‘Before September 30, 2013’’ each place it appears in subsections (a) and (b), and (3) section 9505 of such title shall be ap- plied— (A) by substituting ‘‘During the period be- ginning on the date of the enactment of sec- tion 7812 of the Internal Revenue Code of 1986, and ending on September 30, 2025’’ for ‘‘Before September 30, 2013’’ in subsection (a), and (B) by substituting ‘‘the information tech- nology operations’’ for ‘‘significant func- tions’’ in subsection (a). (Added Pub. L. 116–25, title II, § 2103(a), July 1, 2019, 133 Stat. 1011.) Editorial Notes REFERENCES IN TEXT The date of the enactment of section 7812 of the In- ternal Revenue Code of 1986, referred to in text, is the date of enactment of Pub. L. 116–25, which was approved July 1, 2019. The date of the enactment of the Taxpayer First Act, referred to in par. (1)(C), is the date of enactment of Pub. L. 116–25, which was approved July 1, 2019. Subchapter B—Effective Date and Related Provisions Sec. 7851. Applicability of revenue laws. 7852. Other applicable rules. § 7851. Applicability of revenue laws (a) General rules Except as otherwise provided in any section of this title— (1) Subtitle A (A) Chapters 1, 2, and 6 of this title shall apply only with respect to taxable years be- ginning after December 31, 1953, and ending after the date of enactment of this title, and with respect to such taxable years, chapters 1 (except sections 143 and 144) and 2, and section 3801, of the Internal Revenue Code of 1939 are hereby repealed. (B) Chapter 3 of this title shall apply with respect to payments and transfers occurring after December 31, 1954, and as to such pay- ments and transfers sections 143 and 144 and chapter 7 of the Internal Revenue Code of 1939 are hereby repealed. (C) Any provision of subtitle A of this title the applicability of which is stated in terms of a specific date (occurring after December 31, 1953), or in terms of taxable years ending after a specific date (occurring after December 31, 1953), shall apply to taxable years ending after such specific date. Each such provision shall, in the case of a taxable year subject to the In- ternal Revenue Code of 1939, be deemed to be included in the Internal Revenue Code of 1939, but shall be applicable only to taxable years ending after such specific date. The provisions of the Internal Revenue Code of 1939 super- seded by provisions of subtitle A of this title the applicability of which is stated in terms of a specific date (occurring after December 31, 1953) shall be deemed to be included in subtitle A of this title, but shall be applicable only to the period prior to the taking effect of the cor- responding provision of subtitle A. (D) Effective with respect to taxable years ending after March 31, 1954, and subject to tax under chapter 1 of the Internal Revenue Code of 1939— (i) Sections 13(b)(3), 26(b)(2)(C), 26(h) (1)(C) (including the comma and the word ‘‘and’’ immediately preceding such section), 26(i)(3), 108(k), 207(a)(1)(C), 207(a)(3)(C), and the last sentence of section 362(b)(3) of such Code are hereby repealed; and (ii) Sections 13(b)(2), 26(b)(2)(B), 26(h) (1)(B), 26(i)(2), 207(a)(1)(B), 207(a)(3)(B), 421(a)(1)(B), and the second sentence of sec- tion 362(b)(3) of such Code are hereby amend- ed by striking out ‘‘and before April 1, 1954’’ (and any accompanying punctuation) wher- ever appearing therein. (2) Subtitle B (A) Chapter 11 of this title shall apply with respect to estates of decedents dying after the date of enactment of this title, and with re- spect to such estates chapter 3 of the Internal Revenue Code of 1939 is hereby repealed. (B) Chapter 12 of this title shall apply with respect to the calendar year 1955 and all cal- endar years thereafter, and with respect to such years chapter 4 of the Internal Revenue Code of 1939 is hereby repealed. (3) Subtitle C Subtitle C of this title shall apply only with respect to remuneration paid after December 31, 1954, except that chapter 22 of such subtitle shall apply only with respect to remuneration paid after December 31, 1954, which is for serv- ices performed after such date. Chapter 9 of the Internal Revenue Code of 1939 is hereby re- pealed with respect to remuneration paid after December 31, 1954, except that subchapter B of Page 4073 TITLE 26—INTERNAL REVENUE CODE § 7851 1 See References in Text note below. such chapter (and subchapter E of such chap- ter to the extent it relates to subchapter B) shall remain in force and effect with respect to remuneration paid after December 31, 1954, for services performed on or before such date. (4) Subtitle D Subtitle D of this title shall take effect on January 1, 1955. Subtitles B and C of the Inter- nal Revenue Code of 1939 (except chapters 7, 9, 15, 26, and 28, subchapter B of chapter 25, and parts VII and VIII of subchapter A of chapter 27 of such code) are hereby repealed effective January 1, 1955. Provisions having the same ef- fect as section 6416(b)(2)(H),1 and so much of section 4082(c) 1 as refers to special motor fuels, shall be considered to be included in the Internal Revenue Code of 1939 effective as of May 1, 1954. Section 2450(a) of the Internal Revenue Code of 1939 (as amended by the Ex- cise Tax Reduction Act of 1954) applies to the period beginning on April 1, 1954, and ending on December 31, 1954. (5) Subtitle E Subtitle E shall take effect on January 1, 1955, except that the provisions in section 5411 permitting the use of a brewery under regula- tions prescribed by the Secretary for the pur- pose of producing and bottling soft drinks, sec- tion 5554, and chapter 53 shall take effect on the day after the date of enactment of this title. Subchapter B of chapter 25, and part VIII of subchapter A of chapter 27, of the Internal Revenue Code of 1939 are hereby repealed effec- tive on the day after the date of enactment of this title. Chapters 15 and 26, and part VII of subchapter A of chapter 27, of the Internal Revenue Code of 1939 are hereby repealed effec- tive January 1, 1955. (6) Subtitle F (A) General rule The provisions of subtitle F shall take ef- fect on the day after the date of enactment of this title and shall be applicable with re- spect to any tax imposed by this title. The provisions of subtitle F shall apply with re- spect to any tax imposed by the Internal Revenue Code of 1939 only to the extent pro- vided in subparagraphs (B) and (C) of this paragraph. (B) Assessment, collection, and refunds Notwithstanding the provisions of sub- paragraph (A), and notwithstanding any con- trary provision of subchapter A of chapter 63 (relating to assessment), chapter 64 (relating to collection), or chapter 65 (relating to abatements, credits, and refunds) of this title, the provisions of part II of subchapter A of chapter 28 and chapters 35, 36, and 37 (except section 3777) of subtitle D of the In- ternal Revenue Code of 1939 shall remain in effect until January 1, 1955, and shall also be applicable to the taxes imposed by this title. On and after January 1, 1955, the provisions of subchapter A of chapter 63, chapter 64, and chapter 65 (except section 6405) of this title shall be applicable to all internal rev- enue taxes (whether imposed by this title or by the Internal Revenue Code of 1939), not- withstanding any contrary provision of part II of subchapter A of chapter 28, or of chap- ter 35, 36, or 37, of the Internal Revenue Code of 1939. The provisions of section 6405 (relat- ing to reports of refunds and credits) shall be applicable with respect to refunds or credits allowed after the date of enactment of this title, and section 3777 of the Internal Rev- enue Code of 1939 is hereby repealed with re- spect to such refunds and credits. (C) Taxes imposed under the 1939 Code After the date of enactment of this title, the following provisions of subtitle F shall apply to the taxes imposed by the Internal Revenue Code of 1939, notwithstanding any contrary provisions of such code: (i) Chapter 73, relating to bonds. (ii) Chapter 74, relating to closing agree- ments and compromises. (iii) Chapter 75, relating to crimes and other offenses, but only insofar as it re- lates to offenses committed after the date of enactment of this title, and in the case of such offenses, section 6531, relating to periods of limitation on criminal prosecu- tion, shall be applicable. The penalties (other than penalties which may be as- sessed) provided by the Internal Revenue Code of 1939 shall not apply to offenses, committed after the date of enactment of this title, to which chapter 75 of this title is applicable. (iv) Chapter 76, relating to judicial pro- ceedings. (v) Chapter 77, relating to miscellaneous provisions, except that section 7502 shall apply only if the mailing occurs after the date of enactment of this title, and section 7503 shall apply only if the last date re- ferred to therein occurs after the date of enactment of this title. (vi) Chapter 78, relating to discovery of liability and enforcement of title. (vii) Chapter 79, relating to definitions. (viii) Chapter 80, relating to application of internal revenue laws, effective date, and related provisions. (D) Chapter 28 and subtitle D of 1939 Code Except as otherwise provided in subpara- graphs (B) and (C), the provisions of chapter 28 and of subtitle D of the Internal Revenue Code of 1939 shall remain in effect with re- spect to taxes imposed by the Internal Rev- enue Code of 1939. (7) Other provisions If the effective date of any provision of the Internal Revenue Code of 1986 is not otherwise provided in this section or in any other section of this title, such provision shall take effect on the day after the date of enactment of this title. If the repeal of any provision of the In- ternal Revenue Code of 1939 is not otherwise provided by this section or by any other sec- tion of this title, such provision is hereby re- pealed effective on the day after the date of enactment of this title. Page 4074 TITLE 26—INTERNAL REVENUE CODE § 7851 (b) Effect of repeal of Internal Revenue Code of 1939 (1) Existing rights and liabilities The repeal of any provision of the Internal Revenue Code of 1939 shall not affect any act done or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause, before such repeal; but all rights and liabilities under such code shall continue, and may be enforced in the same manner, as if such repeal had not been made. (2) Existing offices The repeal of any provision of the Internal Revenue Code of 1939 shall not abolish, termi- nate, or otherwise change— (A) any internal revenue district, (B) any office, position, board, or com- mittee, or (C) the appointment or employment of any officer or employee, existing immediately preceding the enactment of this title, the continuance of which is not manifestly inconsistent with any provision of this title, but the same shall continue unless and until changed by lawful authority. (3) Existing delegations of authority Any delegation of authority made pursuant to the provisions of Reorganization Plan Num- bered 26 of 1950 or Reorganization Plan Num- bered 1 of 1952, including any redelegation of authority made pursuant to any such delega- tion of authority, and in effect under the In- ternal Revenue Code of 1939 immediately pre- ceding the enactment of this title shall, not- withstanding the repeal of such code, remain in effect for purposes of this title, unless dis- tinctly inconsistent or manifestly incompat- ible with the provisions of this title. The pre- ceding sentence shall not be construed as lim- iting in any manner the power to amend, mod- ify, or revoke any such delegation or redelega- tion of authority. (c) Crimes and forfeitures All offenses committed, and all penalties or forfeitures incurred, under any provision of law hereby repealed, may be prosecuted and pun- ished in the same manner and with the same ef- fect as if this title had not been enacted. (d) Periods of limitation All periods of limitation, whether applicable to civil causes and proceedings, or to the pros- ecution of offenses, or for the recovery of pen- alties or forfeitures, hereby repealed shall not be affected thereby, but all suits, proceedings, or prosecutions, whether civil or criminal, for causes arising, or acts done or committed, prior to said repeal, may be commenced and pros- ecuted within the same time as if this title had not been enacted. (e) Reference to other provisions For the purpose of applying the Internal Rev- enue Code of 1939 or the Internal Revenue Code of 1986 to any period, any reference in either such code to another provision of the Internal Revenue Code of 1939 or the Internal Revenue Code of 1986 which is not then applicable to such period shall be deemed a reference to the cor- responding provision of the other code which is then applicable to such period. (Aug. 16, 1954, ch. 736, 68A Stat. 919; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095; Pub. L. 115–141, div. U, title IV, § 401(a)(335), (336), Mar. 23, 2018, 132 Stat. 1200.) Editorial Notes REFERENCES IN TEXT The date of enactment of this title, referred to in sub- secs. (a)(1)(A), (5), (6)(A) to (C), (7) and (b)(2), (3), is Aug. 16, 1954. Various provisions of the Internal Revenue Code of 1939, referred to in text and described below, have cor- responding provisions appearing in the Internal Rev- enue Code of 1986 [formerly I.R.C. 1954]. For table of comparisons of the 1939 Code to the 1986 Code, see Table I preceding section 1 of this title. See, also, subsec. (e) of this section for provision that references in the 1986 Code to a provision in the 1939 Code, not then applica- ble, shall be deemed a reference to the corresponding provision of the 1986 Code, which is then applicable. Chapter 1 of the Internal Revenue Code of 1939, re- ferred to in subsec. (a)(1)(A), (D), was comprised of sec- tions 1 to 482 of former Title 26, Internal Revenue Code. Sections 1 to 33 were repealed by subsec. (a)(1)(A) of this section, section 34 was repealed by act Feb. 25, 1944, ch. 63, title I, § 106(c)(2), 58 Stat. 31, sections 35 to 184 were repealed by subsec. (a)(1)(A) of this section, sec- tion 185 was repealed by act Feb. 25, 1944, ch. 63, title I, § 107(a), 58 Stat. 31, sections 201 to 263 were repealed by subsec. (a)(1)(A) of this section, section 264 was re- pealed by act Oct. 21, 1942, ch. 619, title I, § 159(e), 56 Stat. 860, sections 265 to 362 were repealed by subsec. (a)(1)(A) of this section, section 363 was repealed by act Oct. 21, 1942, ch. 619, title I, § 170(a), 56 Stat. 878, sec- tions 371 to 482 were repealed by subsec. (a)(1)(A) of this section. Sections 143 and 144 of the Internal Revenue Code of 1939, referred to in subsec. (a)(1)(A), (B), were classified to sections 143 and 144 of former Title 26, Internal Rev- enue Code. Chapter 2 of the Internal Revenue Code of 1939, re- ferred to in subsec. (a)(1)(A), was comprised of sections 500 to 784 of former Title 26, Internal Revenue Code. Sections 500 to 511 and 650 to 706 were repealed by sub- sec. (a)(1)(A) of this section, sections 600 to 605 were re- pealed by act Nov. 8, 1945, ch. 453, title II, § 202, 59 Stat. 574, sections 710 to 736, 740, 742 to 744, 750, 751, 760, 761 and 780 to 784 were repealed by act Nov. 8, 1945, ch. 453, title I, § 122(a), 59 Stat. 568, section 741 was repealed by act Oct. 21, 1942, ch. 619, title II, §§ 224(b), 228(b), 56 Stat. 920, 925, section 752 was repealed by act Oct. 21, 1942, ch. 619, title II, § 229(a)(1), 56 Stat. 931, eff. as of Oct. 8, 1940. Section 3801 of the Internal Revenue Code of 1939, re- ferred to in subsec. (a)(1)(A), was classified to section 3801 of former Title 26, Internal Revenue Code. Section 3801 was repealed by subsec. (a)(1)(A) of this section. Chapter 7 of the Internal Revenue Code of 1939, re- ferred to in subsec. (a)(1)(B), (4), was comprised of sec- tions 1250 to 1254 of former Title 26, Internal Revenue Code. The Internal Revenue Code of 1939, referred to in sub- secs. (a)(1)(C), (4), (6)(A) to (C), (C)(iii), (D), (7), (b)(1) to (3), and (e), 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. Sections 13(b)(3), 26(b)(2)(C), 26(h)(1)(C), 26(i)(3), 108(k), 207(a)(1)(C), 207(a)(3)(C), and the last sentence of section 362(b)(3), referred to in subsec. (a)(1)(D)(i), were classi- fied to former sections 13(b)(3), 26(b)(2)(C), (h)(1)(C), (i)(3), 108(k), 207(a)(1)(C), (3)(C), and 362(b)(3) of former Title 26, Internal Revenue Code. Sections 13(b)(3), 26(b)(2)(C), (h)(1)(C), (i)(3), 108(k), 207(a)(1)(C), (3)(C), and 362(b)(3) were repealed by subsec. (a)(1)(d)(i) of this sec- tion. Page 4075 TITLE 26—INTERNAL REVENUE CODE § 7852 Sections 13(b)(2), 26(b)(2)(B), 26(h)(1)(B), 26(i)(2), 207(a)(1)(B), 207(a)(3)(B), 421(a)(1)(B), and the second sen- tence of section 362(b)(3), referred to in subsec. (a)(1)(D)(ii), were classified to sections 13(b)(2), 26(b)(2)(B), (h)(1)(B), (i)(2), 207(a)(1)(B), (3)(B), 421(a)(1)(B), and 362(b)(3) of former Title 26, Internal Revenue Code. Chapter 3 of the Internal Revenue Code of 1939, re- ferred to in subsec. (a)(2)(A), was comprised of sections 800 to 951 of former Title 26, Internal Revenue Code. Chapter 4 of the Internal Revenue Code of 1939, re- ferred to in subsec. (a)(2)(B), was comprised of sections 1000 to 1031 of former Title 26, Internal Revenue Code. Chapter 9 of the Internal Revenue Code of 1939, re- ferred to in subsec. (a)(3), (4), was comprised of sections 1400 to 1636 of former Title 26, Internal Revenue Code. Subchapters B and E of chapter 9 of the Internal Rev- enue Code of 1939 were comprised of sections 1500 to 1538, and 1630 to 1636, respectively, of former Title 26. Subtitles B and C of the Internal Revenue Code of 1939, referred to in subsec. (a)(4), were comprised of chapters 6 to 28, sections 1200 to 3361, and chapters 29 to 33A, sections 3400 to 3540, respectively, of former Title 26, Internal Revenue Code. Sections 1200 to 1207 of former Title 26 were repealed by act Nov. 8, 1945, ch. 453, title II, § 201, 59 Stat. 574. Sections 1250 to 1254, 1400 to 1627, 1631 to 1805, 1807 to 2300, 2302 to 2362, 2400 to 2475, 2477 to 2905, 2908 to 3150, 3152, 3153, 3155 to 3195, 3206 to 3212, 3220 to 3301, 3303 to 3335, 3350 to 3409, 3412 to 3451, and 3453 to 3508 of former Title 26, were repealed by sub- sec. (a)(4) of this section. Sections 1300 and 1301 were re- pealed by act June 10, 1952, ch. 390, 66 Stat. 133. Section 1630 was repealed by act Aug. 27, 1949, ch. 517, § 4(b), 63 Stat. 668. Section 1806 was repealed by act Mar. 11, 1947, ch. 117, § 8(c), 61 Stat. 13. Section 2301 was repealed by act Mar. 16, 1950, ch. 61, § 1, 64 Stat. 20. Sections 2380 to 2390, and 3215 to 3217 were repealed by act Oct. 21, 1942, ch. 619, title VI, § 619, 56 Stat. 979. Section 2476 was re- pealed by act Apr. 30, 1946, ch. 244, title V, § 506(b), 60 Stat. 157. Sections 2906 and 3302 were repealed by act Feb. 21, 1950, ch. 36, § 7, 64 Stat. 8. Section 2907 was re- pealed by act July 22, 1941, ch. 314, 55 Stat. 602. Sections 3151 and 3154 were repealed by act Aug. 27, 1949, ch. 498, § 6, 63 Stat. 626. Sections 3200 to 3202 were repealed by act Mar. 16, 1950, ch. 61, § 2, 64 Stat. 20. Sections 3340 to 3343 were repealed by act Apr. 30, 1946, ch. 244, title V, § 507(b), 60 Stat. 157. Section 3411 was repealed by act Oct. 20, 1951, ch. 521, title IV, § 488(a), 65 Stat. 536. Sec- tion 3452 was repealed by act Sept. 20, 1941, ch. 412, title V, § 501, 55 Stat. 706. Sections 3520 to 3528 expired by their own terms on Apr. 26, 1941. Section 3540 was re- pealed by act Nov. 8, 1945, ch. 453, title III, § 301, 59 Stat. 575. Chapter 15 of the Internal Revenue Code of 1939, re- ferred to in subsec. (a)(4), (5), was comprised of sections 2000 to 2199 of former Title 26, Internal Revenue Code. Chapter 15 was repealed by subsec. (a)(5) of this section. Chapter 26 of the Internal Revenue Code of 1939, re- ferred to in subsec. (a)(4), (5), was comprised of sections 2800 to 3195 of former Title 26, Internal Revenue Code. Sections 2800 to 2905, 2908 to 3150, 3152, 3153, 3155 to 3195 were repealed by subsec. (a)(5) of this section. Section 2906 was repealed by act Feb. 21, 1950, ch. 36, § 7, 64 Stat. 8. Section 2907 was repealed by act July 22, 1941, ch. 314, § 3, 55 Stat. 602. Sections 3151 and 3154 were repealed by act Aug. 23, 1949, ch. 498, § 6, 63 Stat. 626. Chapter 28 of the Internal Revenue Code of 1939, re- ferred to in subsec. (a)(4), (6)(B), (D), was comprised of sections 3300 to 3361 of former Title 26, Internal Rev- enue Code. Part II of subchapter A of chapter 27 of the Internal Revenue Code of 1939 was comprised of sec- tions 3310 to 3314 of former Title 26. Subchapter B of chapter 25 of the Internal Revenue Code of 1939, referred to in subsec. (a)(4), (5), was com- prised of sections 2720 to 2734 of former Title 26, Inter- nal Revenue Code. Subchapter B of chapter 25 of the In- ternal Revenue Code of 1939 was repealed by subsec. (a)(5) of this section. Parts VII and VIII of subchapter A of chapter 27 of the Internal Revenue Code of 1939, referred to in subsec. (a)(4), (5), were comprised of sections 3250 to 3255 and 3260 to 3266, respectively, of former Title 26, Internal Revenue Code. Parts VII and VIII of subchapter A of chapter 27 of the Internal Revenue Code of 1939 were re- pealed by subsec. (a)(5) of this section. Section 6416(b)(2)(H), referred to in subsec. (a)(4), was repealed by Pub. L. 98–369, div. A, title VII, § 735(c)(13)(B), July 18, 1984, 98 Stat. 984. Section 4082, referred to in subsec. (a)(4), was amend- ed generally by Pub. L. 99–514, title XVII, § 1703(a), Oct. 22, 1986, 100 Stat. 2775, and, as so amended, did not con- tain a subsec. (c). Subsequently, section 4082 was amended generally by Pub. L. 103–66, title XIII, § 13242(a), Aug. 10, 1993, 107 Stat. 517, and, as so amend- ed, contains a subsec. (c) relating to regulations. Sec- tion 4082 was further amended by Pub. L. 104–188, title I, § 1801(a), Aug. 20, 1996, 110 Stat. 1891, which added a subsec. (c), relating to exception to dyeing require- ments, and redesignated former subsec. (c), relating to regulations, as (d). Section 2450(a) of the Internal Revenue Code of 1939, referred to in subsec. (a)(4), was classified to section 2450 of former Title 26, Internal Revenue Code. Section 2450 was repealed by subsec. (a)(4) of this section. The Excise Tax Reduction Act of 1954, referred to in subsec. (a)(4), is act Mar. 31, 1954, ch. 126, 68 Stat. 37. Subtitle D of the Internal Revenue Code of 1939, re- ferred to in subsec. (a)(6)(B), (D), was comprised of chapters 34 to 38, sections 3600 to 3781 of former Title 26, Internal Revenue Code. Chapters 35, 36, and 37 of sub- title D of the Internal Revenue Code of 1939 were com- prised of sections 3640 to 3647, 3650 to 3762, and 3770 to 3781, respectively, of former Title 26. Section 3777 of the Internal Revenue Code of 1939, re- ferred to in subsec. (a)(6)(B), was classified to section 3777 of former Title 26, Internal Revenue Code. Section 3777 was repealed by subsec. (a)(6)(B) of this section. Reorganization Plan Numbered 26 of 1950, referred to in subsec. (b)(3), is Reorg. Plan No. 26 of 1950, eff. July 31, 1950, 15 F.R. 4935, 64 Stat. 1280, which is set out in the Appendix to Title 5, Government Organization and Employees. Reorganization Plan Numbered 1 of 1952, referred to in subsec. (b)(3), is Reorg. Plan No. 1 of 1952, eff. Mar. 14, 1952, 17 F.R. 2243, 66 Stat. 823, which is set out in Ap- pendix to Title 5. AMENDMENTS 2018—Subsec. (a)(1)(A). Pub. L. 115–141, § 401(a)(335), struck out ‘‘, 4’’ after ‘‘Chapters 1, 2’’. Subsec. (a)(1)(B). Pub. L. 115–141, § 401(a)(336), sub- stituted ‘‘Chapter 3’’ for ‘‘Chapters 3 and 5’’. 1986—Subsecs. (a)(7), (e). Pub. L. 99–514 substituted ‘‘Internal Revenue Code of 1986’’ for ‘‘Internal Revenue Code of 1954’’. 1976—Subsec. (a)(5). Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’. § 7852. Other applicable rules (a) Separability clause If any provision of this title, or the applica- tion 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 provi- sion 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