26 U.S.C. § 7852 — Other applicable rules

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 Sections 1200 to 1207 of former Title 26 were repealed by act Nov. 8, 1945, ch. 453, title II, § 201, 59 Stat. 574.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3195, 3206 to 3212, 3220 to 3301, 3303 to 3335, 3350 to 3409, 3412 to 3451, and 3453 to 3508 of former Title 26, were repealed by sub- sec.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 Section 1630 was repealed by act Aug. 27, 1949, ch. 517, § 4(b), 63 Stat. 668. Section 1806 was repealed by act Mar. 11, 1947, ch. 117, § 8(c), 61 Stat. 13. Section 2301 was repealed by act Mar. 16, 1950, ch. 61, § 1, 64 Stat. 20. Sections 2380 to 2390, and 3215 to 3217 were repealed by act Oct. 21, 1942, ch. 619, title VI, § 619, 56 Stat. 979.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 Sections 2906 and 3302 were repealed by act Feb. 21, 1950, ch. 36, § 7, 64 Stat. 8.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 Sections 3151 and 3154 were repealed by act Aug. 27, 1949, ch. 498, § 6, 63 Stat. 626.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 Page 4076 TITLE 26—INTERNAL REVENUE CODE § 7871 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 with- out 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 in- directly, to the determination of the existence or possible existence of liability (or the amount thereof) of any person for any tax, penalty, in- terest, fine, forfeiture, or other imposition or of- fense to which the provisions of this title apply. (Aug. 16, 1954, ch. 736, 68A Stat. 922; Pub. L. 94–455, title XII, § 1202(g), Oct. 4, 1976, 90 Stat. 1688; Pub. L. 100–647, title I, § 1012(aa)(1)(A), Nov. 10, 1988, 102 Stat. 3531.) 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. 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 sec- tion 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, 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 fol- lows: ‘‘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). Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1988 AMENDMENT Pub. L. 100–647, title I, § 1012(aa)(1)(B), Nov. 10, 1988, 102 Stat. 3531, 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 enact- ment 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, § 31, Oct. 16, 1962, 76 Stat. 1069, as amended by Pub. L. 99–514, § 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].’’ Subchapter C—Provisions Affecting More Than One Subtitle Sec. 7871. Indian tribal governments treated as States for certain purposes. 7872. Treatment of loans with below-market inter- est rates. 7873. Income derived by Indians from exercise of fishing rights. 7874. Rules relating to expatriated entities and their foreign parents. Editorial Notes AMENDMENTS 2004—Pub. L. 108–357, title VIII, § 801(b), Oct. 22, 2004, 118 Stat. 1566, added item 7874. 1988—Pub. L. 100–647, title III, § 3041(b), Nov. 10, 1988, 102 Stat. 3641, added item 7873. 1984—Pub. L. 98–369, div. A, title I, § 172(b), July 18, 1984, 98 Stat. 703, added item 7872. § 7871. Indian tribal governments treated as States for certain purposes (a) General rule An Indian tribal government shall be treated as a State— (1) for purposes of determining whether and in what amount any contribution or transfer to or for the use of such government (or a po- litical subdivision thereof) is deductible under— (A) section 170 (relating to income tax de- duction for charitable, etc., contributions and gifts), (B) sections 2055 and 2106(a)(2) (relating to estate tax deduction for transfers of public, charitable, and religious uses), or (C) section 2522 (relating to gift tax deduc- tion for charitable and similar gifts); (2) subject to subsection (b), for purposes of any exemption from, credit or refund of, or payment with respect to, an excise tax im- posed by— (A) chapter 31 (relating to tax on special fuels), (B) chapter 32 (relating to manufacturers excise taxes),