26 U.S.C. § 7807 — Rules in effect upon enactment of this

Page 4068 TITLE 26—INTERNAL REVENUE CODE § 7806 L. 98–369, set out as an Effective Date note under sec- tion 1271 of this title. FORM 1040SR FOR SENIORS Pub. L. 115–123, div. D, title II, § 41106, Feb. 9, 2018, 132 Stat. 157, provided that: ‘‘(a) IN GENERAL.—The Secretary of the Treasury (or the Secretary’s delegate) shall make available a form, to be known as ‘Form 1040SR’, for use by individuals to file the return of tax imposed by chapter 1 of the Inter- nal Revenue Code of 1986. Such form shall be as similar as practicable to Form 1040EZ, except that— ‘‘(1) the form shall be available only to individuals who have attained age 65 as of the close of the tax- able year, ‘‘(2) the form may be used even if income for the taxable year includes— ‘‘(A) social security benefits (as defined in section 86(d) of the Internal Revenue Code of 1986), ‘‘(B) distributions from qualified retirement plans (as defined in section 4974(c) of such Code), annu- ities or other such deferred payment arrangements, ‘‘(C) interest and dividends, or ‘‘(D) capital gains and losses taken into account in determining adjusted net capital gain (as defined in section 1(h)(3) of such Code), and ‘‘(3) the form shall be available without regard to the amount of any item of taxable income or the total amount of taxable income for the taxable year. ‘‘(b) EFFECTIVE DATE.—The form required by sub- section (a) shall be made available for taxable years be- ginning after the date of the enactment of this Act [Feb. 9, 2018].’’ INTERNET AVAILABILITY Pub. L. 105–206, title II, § 2003(d), July 22, 1998, 112 Stat. 725, provided that: ‘‘In the case of taxable periods beginning after December 31, 1998, the Secretary of the Treasury or the Secretary’s delegate shall establish procedures for all tax forms, instructions, and publica- tions created in the most recent 5-year period to be made available electronically on the Internet in a searchable database at approximately the same time such records are available to the public in paper form. In addition, in the case of taxable periods beginning after December 31, 1998, the Secretary of the Treasury or the Secretary’s delegate shall, to the extent prac- ticable, establish procedures for other taxpayer guid- ance to be made available electronically on the Inter- net in a searchable database at approximately the same time such guidance is available to the public in paper form.’’ § 7806. Construction of title (a) Cross references The cross references in this title to other por- tions of the title, or other provisions of law, where the word ‘‘see’’ is used, are made only for convenience, and shall be given no legal effect. (b) Arrangement and classification No inference, implication, or presumption of legislative construction shall be drawn or made by reason of the location or grouping of any par- ticular section or provision or portion of this title, nor shall any table of contents, table of cross references, or similar outline, analysis, or descriptive matter relating to the contents of this title be given any legal effect. The pre- ceding sentence also applies to the sidenotes and ancillary tables contained in the various prints of this Act before its enactment into law. (Aug. 16, 1954, ch. 736, 68A Stat. 917.) Editorial Notes REFERENCES IN TEXT This Act, referred to in subsec. (b), is act Aug. 16, 1954. § 7807. Rules in effect upon enactment of this title (a) Interim provision for administration of title Until regulations are promulgated under any provision of this title which depends for its ap- plication upon the promulgation of regulations (or which is to be applied in such manner as may be prescribed by regulations) all instructions, rules or regulations which are in effect imme- diately prior to the enactment of this title shall, to the extent such instructions, rules, or regula- tions could be prescribed as regulations under authority of such provision, be applied as if pro- mulgated as regulations under such provision. (b) Provisions of this title corresponding to prior internal revenue laws (1) Reference to law applicable to prior period Any provision of this title which refers to the application of any portion of this title to a prior period (or which depends upon the ap- plication to a prior period of any portion of this title) shall, when appropriate and con- sistent with the purpose of such provision, be deemed to refer to (or depend upon the appli- cation of) the corresponding provision of the Internal Revenue Code of 1939 or of such other internal revenue laws as were applicable to the prior period. (2) Elections or other acts If an election or other act under the provi- sions of the Internal Revenue Code of 1939 would, if this title had not been enacted, be given effect for a period subsequent to the date of enactment of this title, and if cor- responding provisions are contained in this title, such election or other act shall be given effect under the corresponding provisions of this title. (Aug. 16, 1954, ch. 736, 68A Stat. 917.) Editorial Notes REFERENCES IN TEXT The Internal Revenue Code of 1939, referred to in sub- sec. (b), is act Feb. 10, 1939, ch. 2, 53 Stat. 1. Prior to the enactment of the Internal Revenue Code of 1986 [for- merly 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, § 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. § 7808. Depositaries for collections The Secretary is authorized to designate one or more depositaries in each State for the de- posit and safe-keeping of the money collected by virtue of the internal revenue laws; and the re- ceipt of the proper officer of such depositary to the proper officer or employee of the Treasury Department for the money deposited by him shall be a sufficient voucher for such Treasury officer or employee in the settlement of his ac- counts. (Aug. 16, 1954, ch. 736, 68A Stat. 918; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)