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; Oct. 4, 1976, Pub. L. 94-455, title XIX, 1906(b)(13)(A), 90 Stat. 1834.)
Background Notes
References in Text
The internal revenue laws, referred to in text, are classified generally to this title.
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, 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.
