Collapse to view only § 7851. Applicability of revenue laws
§ 7851. Applicability of revenue laws
(a) General rulesExcept 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 beginning 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chapters 1 (except sections 143 and 144) and 2, and section 3801, of the Internal Revenue Code of 1939 are hereby repealed.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as to such payments and transfers sections 143 and 144 and chapter 7 of the Internal Revenue Code of 1939 are hereby repealed.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 Internal 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 The provisions of the Internal Revenue Code of 1939 superseded by provisions of subtitle A of this title the applicability of which is stated in terms of a specific date (occurring after December 31, 1953) shall be deemed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 corresponding 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26(i)(3), 108(k), 207(a)(1)(C), 207(a)(3)(C), and the last sentence of section 362(b)(3) of such Code are hereby repealed; and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 section 362(b)(3) of such Code are hereby amended by striking out “and before April 1, 1954” (and any accompanying punctuation) wherever 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 respect 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 calendar years thereafter, and with respect to such years chapter 4 of the Internal Revenue Code of 1939 is hereby repealed.
(3) Subtitle C
(4) Subtitle D
(5) Subtitle E
(6) Subtitle F
(A) General rule
(B) Assessment, collection, and refunds
(C) Taxes imposed under the 1939 CodeAfter 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 agreements and compromises.
(iii) Chapter 75, relating to crimes and other offenses, but only insofar as it relates 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 prosecution, shall be applicable. The penalties (other than penalties which may be assessed) 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 proceedings.
(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 referred 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
(7) Other provisions
(b) Effect of repeal of Internal Revenue Code of 1939
(1) Existing rights and liabilities
(2) Existing officesThe repeal of any provision of the Internal Revenue Code of 1939 shall not abolish, terminate, or otherwise change—
(A) any internal revenue district,
(B) any office, position, board, or committee, 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
(c) Crimes and forfeitures
(d) Periods of limitation
(e) Reference to other provisions
(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.)
§ 7852. Other applicable rules
(a) Separability clause
(b) Reference in other laws to Internal Revenue Code of 1939
(c) Items not to be twice included in income or deducted therefrom
(d) Treaty obligations
(1) In general
(2) Savings clause for 1954 treaties
(e) Privacy Act of 1974
(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.)