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26 U.S.C. § 7703 (INTERNAL REVENUE CODE)
§ 7703. Determination of marital status
(a) General rule
For purposes of part V of subchapter B of chapter 1 and those provisions of this title which refer to this subsection—
(1) the determination of whether an individual is married shall be made as of the close of his taxable year; except that if his spouse dies during his taxable year such determination shall be made as of the time of such death; and
(2) an individual legally separated from his spouse under a decree of divorce or of separate maintenance shall not be considered as married.
(b) Certain married individuals living apart
For purposes of those provisions of this title which refer to this subsection, if—
(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child (within the meaning of section 152(f)(1)) with respect to whom such individual is entitled to a deduction for the taxable year under section 151 (or would be so entitled but for section 152(e)),
(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and
(3) during the last 6 months of the taxable year, such individual’s spouse is not a member of such household,
such individual shall not be considered as married.
(Added Pub. L. 99–514, title XIII, § 1301(j)(2)(A), Oct. 22, 1986, 100 Stat. 2657; amended Pub. L. 100–647, title I, § 1018(u)(41), Nov. 10, 1988, 102 Stat. 3592; Pub. L. 108–311, title II, § 207(26), Oct. 4, 2004, 118 Stat. 1178.)
heading: Editorial Notes
heading: Prior Provisions
text: Provisions relating to determination of marital status were formerly contained in section 143 of this title, prior to enactment of this section by Pub. L. 99–514.
heading: Amendments
text: 2004—Subsec. (b)(1). Pub. L. 108–311 substituted “152(f)(1)” for “151(c)(3)” and struck out “paragraph (2) or (4) of” before “section 152(e)),”.
1988—Subsec. (b)(1). Pub. L. 100–647 substituted “section 151(c)(3)” for “section 151(e)(3)”.
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date of 2004 Amendment
text: Amendment by Pub. L. 108–311 applicable to taxable years beginning after Dec. 31, 2004, see section 208 of Pub. L. 108–311, set out as a note under section 2 of this title.
heading: Effective Date of 1988 Amendment
text: 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.
heading: Effective Date
text: Section applicable to bonds issued after Aug. 15, 1986, except as otherwise provided, see sections 1311 to 1318 of Pub. L. 99–514, set out as an Effective Date; Transitional Rules note under section 141 of this title.
26 U.S.C. § 7806 (INTERNAL REVENUE CODE)
§ 7806. Construction of title
(a) Cross references
The cross references in this title to other portions 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 particular 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 preceding 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.)
heading: Editorial Notes
heading: References in Text
text: This Act, referred to in subsec. (b), is act Aug. 16, 1954.
26 U.S.C. § 7807 (INTERNAL REVENUE CODE)
§ 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 application 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 immediately prior to the enactment of this title shall, to the extent such instructions, rules, or regulations could be prescribed as regulations under authority of such provision, be applied as if promulgated 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 application to a prior period of any portion of this title) shall, when appropriate and consistent with the purpose of such provision, be deemed to refer to (or depend upon the application 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 provisions 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 corresponding 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.)
heading: Editorial Notes
heading: References in Text
text: The Internal Revenue Code of 1939, referred to in subsec. (b), is act Feb. 10, 1939, ch. 2, 53 Stat. 1, as amended. 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. 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.
26 U.S.C. § 7808 (INTERNAL REVENUE CODE)
§ 7808. Depositaries for collections
The Secretary is authorized to designate one or more depositaries in each State for the deposit and safe-keeping of the money collected by virtue of the internal revenue laws; and the receipt 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 accounts.
(Aug. 16, 1954, ch. 736, 68A Stat. 918; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
heading: Editorial Notes
heading: Amendments
text: 1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
26 U.S.C. § 7810 (INTERNAL REVENUE CODE)
§ 7810. Revolving fund for redemption of real property
(a) Establishment of fund
There is established a revolving fund, under the control of the Secretary, which shall be available without fiscal year limitation for all expenses necessary for the redemption (by the Secretary) of real property as provided in section 7425(d) and section 2410 of title 28 of the United States Code. There are authorized to be appropriated from time to time such sums (not to exceed $10,000,000 in the aggregate) as may be necessary to carry out the purposes of this section.
(b) Reimbursement of fund
The fund shall be reimbursed from the proceeds of a subsequent sale of real property redeemed by the United States in an amount equal to the amount expended out of such fund for such redemption.
(c) System of accounts
The Secretary shall maintain an adequate system of accounts for such fund and prepare annual reports on the basis of such accounts.
(Added Pub. L. 89–719, title I, § 112(a), Nov. 2, 1966, 80 Stat. 1145; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98–369, div. A, title IV, § 443, July 18, 1984, 98 Stat. 816.)
heading: Editorial Notes
heading: Amendments
text: 1984—Subsec. (a). Pub. L. 98–369 substituted “$10,000,000” for “$1,000,000”.
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date
text: Section applicable after Nov. 2, 1966, regardless of when title or lien of United States arose or when lien or interest of another person was acquired, with certain exceptions, see section 114(a)–(c) of Pub. L. 89–719, set out as an Effective Date of 1966 Amendment note under section 6323 of this title.
26 U.S.C. § 7812 (INTERNAL REVENUE CODE)
§ 7812. Streamlined critical pay authority for information 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 beginning on the date of the enactment of section 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 enactment of the Taxpayer First Act” for “June 1, 1998” in subsection (a)(6),
(2) section 9504 of such title 5 shall be applied by substituting “During the period beginning on the date of the enactment of section 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 applied—
(A) by substituting “During the period beginning on the date of the enactment of section 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 technology operations” for “significant functions” in subsection (a).
(Added Pub. L. 116–25, title II, § 2103(a), July 1, 2019, 133 Stat. 1011.)
heading: Editorial Notes
heading: References in Text
text: The date of the enactment of section 7812 of the Internal 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.
26 U.S.C. § 8001 (INTERNAL REVENUE CODE)
§ 8001. Authorization
There shall be a joint congressional committee known as the Joint Committee on Taxation (hereinafter in this subtitle referred to as the “Joint Committee”).
(Aug. 16, 1954, ch. 736, 68A Stat. 925; Pub. L. 94–455, title XIX, § 1907(a)(1), Oct. 4, 1976, 90 Stat. 1835.)
heading: Editorial Notes
heading: Amendments
text: 1976—Pub. L. 94–455 struck out “Internal Revenue” after “Committee on”.
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date of 1976 Amendment
text: Pub. L. 94–455, title XIX, § 1907(c), Oct. 4, 1976, 90 Stat. 1836, provided that: “The amendments made by this section [amending this section and sections 8004, 8021, and 8023 of this title and enacting provisions set out below] shall take effect on the first day of the first month which begins more than 90 days after the date of the enactment of this Act [Oct. 4, 1976].”
heading: References to Joint Committee on Internal Revenue Taxation
text: Pub. L. 94–455, title XIX, § 1907(a)(5), Oct. 4, 1976, 90 Stat. 1836, provided that: “All references in any other statute, or in any rule, regulation, or order, to the Joint Committee on Internal Revenue Taxation shall be considered to be made to the Joint Committee on Taxation.”
26 U.S.C. § 8004 (INTERNAL REVENUE CODE)
§ 8004. Appointment and compensation of staff
Except as otherwise provided by law, the Joint Committee shall have power to appoint and fix the compensation of the Chief of Staff of the Joint Committee and such experts and clerical, stenographic, and other assistants as it deems advisable.
(Aug. 16, 1954, ch. 736, 68A Stat. 926; Pub. L. 94–455, title XIX, § 1907(a)(2), Oct. 4, 1976, 90 Stat. 1835.)
heading: Editorial Notes
heading: Amendments
text: 1976—Pub. L. 94–455 substituted “compensation of the Chief of Staff of the Joint Committee” for “compensation of a clerk” after “appoint and fix the”.
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date of 1976 Amendment
text: Amendment by Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1907(c) of Pub. L. 94–455, set out as a note under section 8001 of this title.
26 U.S.C. § 9001 (INTERNAL REVENUE CODE)
§ 9001. Short title
This chapter may be cited as the “Presidential Election Campaign Fund Act”.
(Added Pub. L. 92–178, title VIII, § 801, Dec. 10, 1971, 85 Stat. 563.)
heading: Statutory Notes and Related Subsidiaries
heading: Adoption of Guidelines
text: Pub. L. 90–26, § 5, June 13, 1967, 81 Stat. 58, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
“(a) Funds which become available under the Presidential Election Campaign Fund Act of 1966 [section 6096 of this title and sections 971 to 973 of former Title 31, Money and Finance] shall be appropriated and disbursed only after the adoption by law of guidelines governing their distribution. Section 6096 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] shall become applicable only after the adoption by law of such guidelines.
“(b) Guidelines adopted in accordance with this section shall state expressly that they are intended to comply with this section.”
heading: Adoption of Guidelines: Compliance; Effective Date of Section 6096 and Amendment of Section 6096(a)
text: Pub. L. 92–178, title VIII, § 802(b)(2), Dec. 10, 1971, 85 Stat. 573, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that: “The enactment of Subtitle H of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] by section 801 of this Act [this subtitle] is intended to comply with the provisions of section 5 (relating to the Presidential Election Campaign Fund Act of 1966) of the Act entitled ‘An Act to restore the investment credit and allowance of accelerated depreciation in the case of certain real property’, approved June 13, 1967 (Public Law 90–26, 81 Stat. 58) [set out above]. The provisions of section 6096 of the Internal Revenue Code of 1986 together with the amendments of such section made by subsection (a), shall be applicable only to taxable years ending on or after December 31, 1972.”
26 U.S.C. § 9005 (INTERNAL REVENUE CODE)
§ 9005. Certification by Commission
(a) Initial certifications
Not later than 10 days after the candidates of a political party for President and Vice President of the United States have met all applicable conditions for eligibility to receive payments under this chapter set forth in section 9003, the Commission shall certify to the Secretary of the Treasury for payment to such eligible candidates under section 9006 payment in full of amounts to which such candidates are entitled under section 9004.
(b) Finality of certifications and determinations
Initial certifications by the Commission under subsection (a), and all determinations made by it under this chapter, shall be final and conclusive, except to the extent that they are subject to examination and audit by the Commission under section 9007 and judicial review under section 9011.
(Added Pub. L. 92–178, title VIII, § 801, Dec. 10, 1971, 85 Stat. 566; amended Pub. L. 93–443, title IV, §§ 404(c)(6), (7), 405(a), Oct. 15, 1974, 88 Stat. 1292, 1293; Pub. L. 94–455, title XIX, § 1906(b)(13)(C), Oct. 4, 1976, 90 Stat. 1834.)
heading: Editorial Notes
heading: Amendments
text: 1976—Subsec. (a). Pub. L. 94–455 substituted “Secretary of the Treasury” for “Secretary”.
1974—Pub. L. 93–443, § 404(c)(6), substituted “Commission” for “Comptroller General” in section catchline.
Subsec. (a). Pub. L. 93–443, § 405(a), substituted provision for certification by the Commission not later than 10 days after the candidates of a political party for President and Vice President have met all applicable conditions for eligibility to receive payments under this chapter set forth in section 9003 of this title for prior provision for certification by the Comptroller General on the basis of the evidence, books, records, and information furnished by the eligible candidates of a political party and prior to examination and audit under section 9007 of this title.
Subsec. (b). Pub. L. 93–443, § 404(c)(7), substituted “Commission” for “Comptroller General” wherever appearing and “it” for “him”.
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date of 1974 Amendment
text: Amendment by Pub. L. 93–443 applicable with respect to taxable years beginning after Dec. 31, 1974, see section 410(c)(1) of Pub. L. 93–443, set out as a note under section 30101 of Title 52, Voting and Elections.
26 U.S.C. § 9011 (INTERNAL REVENUE CODE)
§ 9011. Judicial review
(a) Review of certification, determination, or other action by the Commission
Any certification, determination, or other action by the Commission made or taken pursuant to the provisions of this chapter shall be subject to review by the United States Court of Appeals for the District of Columbia upon petition filed in such Court by any interested person. Any petition filed pursuant to this section shall be filed within thirty days after the certification, determination, or other action by the Commission for which review is sought.
(b) Suits to implement chapter
(1) The Commission, the national committee of any political party, and individuals eligible to vote for President are authorized to institute such actions, including actions for declaratory judgment or injunctive relief, as may be appropriate to implement or construe any provision of this chapter.
(2) The district courts of the United States shall have jurisdiction of proceedings instituted pursuant to this subsection and shall exercise the same without regard to whether a person asserting rights under provisions of this subsection shall have exhausted any administrative or other remedies that may be provided at law. Such proceedings shall be heard and determined by a court of three judges in accordance with the provisions of section 2284 of title 28, United States Code, and any appeal shall lie to the Supreme Court.
(Added Pub. L. 92–178, title VIII, § 801, Dec. 10, 1971, 85 Stat. 570; amended Pub. L. 93–443, title IV, § 404(c)(19)–(21), Oct. 15, 1974, 88 Stat. 1293; Pub. L. 98–620, title IV, § 402(28)(F), Nov. 8, 1984, 98 Stat. 3359; Pub. L. 115–141, div. U, title IV, § 401(a)(339), Mar. 23, 2018, 132 Stat. 1200.)
heading: Editorial Notes
heading: Amendments
text: 2018—Subsec. (b)(1). Pub. L. 115–141 substituted “construe” for “contrue”.
1984—Subsec. (b)(2). Pub. L. 98–620 struck out provision requiring the judges designated to hear the case to assign the case for hearing at the earliest practicable date, to participate in the hearing and determination thereof, and to cause the case to be in every way expedited.
1974—Subsec. (a). Pub. L. 93–443, § 404(c)(19), (20), substituted “Commission” for “Comptroller General” in heading and wherever appearing in text.
Subsec. (b). Pub. L. 93–443, § 404(c)(21), substituted “Commission” for “Comptroller General”.
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date of 1984 Amendment
text: Amendment by Pub. L. 98–620 not applicable to cases pending on Nov. 8, 1984, see section 403 of Pub. L. 98–620, set out as an Effective Date note under section 1657 of Title 28, Judiciary and Judicial Procedure.
heading: Effective Date of 1974 Amendment
text: Amendment by Pub. L. 93–443 applicable with respect to taxable years beginning after Dec. 31, 1974, see section 410(c)(1) of Pub. L. 93–443, set out as a note under section 30101 of Title 52, Voting and Elections.
26 U.S.C. § 9013 (INTERNAL REVENUE CODE)
[§ 9013. Repealed. Pub. L. 115–141, div. U, title IV, § 401(d)(8), Mar. 23, 2018, 132 Stat. 1212]
text: Section, added Pub. L. 92–178, title VIII, § 801, Dec. 10, 1971, 85 Stat. 572, provided that this chapter would take effect on Jan. 1, 1973.
text: A prior section 9021, added by Pub. L. 92–178, title VIII, § 801, Dec. 10, 1971, 85 Stat. 572, established Presidential Election Campaign Fund Advisory Board, prior to repeal by Pub. L. 93–443, title IV, § 408(c), Oct. 15, 1974, 88 Stat. 1297. For effective date of repeal see section 410(c)(1) of Pub. L. 93–443, set out as an Effective Date of 1974 Amendment note under section 30101 of Title 52, Voting and Elections.
heading: Statutory Notes and Related Subsidiaries
heading: Savings Provision
text: For provisions that nothing in repeal by Pub. L. 115–141 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Mar. 23, 2018, for purposes of determining liability for tax for periods ending after Mar. 23, 2018, see section 401(e) of Pub. L. 115–141, set out as a note under section 23 of this title.
26 U.S.C. § 9031 (INTERNAL REVENUE CODE)
§ 9031. Short title
This chapter may be cited as the “Presidential Primary Matching Payment Account Act”.
(Added Pub. L. 93–443, title IV, § 408(c), Oct. 15, 1974, 88 Stat. 1297.)
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date
text: Section applicable with respect to taxable years beginning after Dec. 31, 1974, see section 410(c)(1) of Pub. L. 93–443, set out as an Effective Date of 1974 Amendment note under section 30101 of Title 52, Voting and Elections.
26 U.S.C. § 9034 (INTERNAL REVENUE CODE)
§ 9034. Entitlement of eligible candidates to payments
(a) In general
Every candidate who is eligible to receive payments under section 9033 is entitled to payments under section 9037 in an amount equal to the amount of each contribution received by such candidate on or after the beginning of the calendar year immediately preceding the calendar year of the presidential election with respect to which such candidate is seeking nomination, or by his authorized committees, disregarding any amount of contributions from any person to the extent that the total of the amounts contributed by such person on or after the beginning of such preceding calendar year exceeds $250. For purposes of this subsection and section 9033(b), the term “contribution” means a gift of money made by a written instrument which identifies the person making the contribution by full name and mailing address, but does not include a subscription, loan, advance, or deposit of money, or anything of value or anything described in subparagraph (B), (C), or (D) of section 9032(4).
(b) Limitations
The total amount of payments to which a candidate is entitled under subsection (a) shall not exceed 50 percent of the expenditure limitation applicable under section 315(b)(1)(A) of the Federal Election Campaign Act of 1971.
(Added Pub. L. 93–443, title IV, § 408(c), Oct. 15, 1974, 88 Stat. 1299; amended Pub. L. 94–283, title III, § 307(b), May 11, 1976, 90 Stat. 501; Pub. L. 110–172, § 11(a)(42)(D), Dec. 29, 2007, 121 Stat. 2488.)
heading: Editorial Notes
heading: References in Text
text: Section 315(b)(1)(A) of the Federal Election Campaign Act of 1971, referred to in subsec. (b), is classified to section 30116(b)(1)(A) of Title 52, Voting and Elections.
heading: Amendments
text: 2007—Subsec. (b). Pub. L. 110–172 substituted “section 315(b)(1)(A)” for “section 320(b)(1)(A)”.
1976—Subsec. (b). Pub. L. 94–283 substituted “section 320(b)(1)(A) of the Federal Election Campaign Act of 1971” for “section 608(c)(1)(A) of title 18, United States Code”.
heading: Statutory Notes and Related Subsidiaries
heading: Effective Date
text: Section applicable with respect to taxable years beginning after Dec. 31, 1974, see section 410(c)(1) of Pub. L. 93–443, set out as an Effective Date of 1974 Amendment note under section 30101 of Title 52, Voting and Elections.