26 U.S.C. 7502: Timely mailing treated as timely filing and paying

1998

• Pub. L. 105–206 inserted "; electronic filing" after "mailing" in heading and amended text of subsec. (c) generally. Prior to amendment, text read as follows: (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (c)

1996

• Pub. L. 104–168 added subsec. (f). (Taxpayer Bill of Rights 2) Law text · (f)

1986

• Pub. L. 99–514 substituted "any tax" for "the tax". · (e)

1984

• Pub. L. 98–369 added par. (3). · (e)

1977

• Pub. L. 95–147 substituted ", trust company, domestic building and loan association, or credit union" for "or trust company" in three places. · (e)

1976

• Pub. L. 94–455, §1906(a)(49), (b)(13)(A), substituted "United States Postal Service" for "United States Post Office" after "made by the", and struck out "or his delegate" after "Secretary". · (b)
• Pub. L. 94–455, §1906(b)(13)(A), struck out "or his delegate" after "Secretary". · (c), (e)

1968

• Pub. L. 90–364 added subsec. (e). · (e)

1966

• Pub. L. 89–713 inserted filing of tax returns and the payments of tax to the list of operations to which the timely-mailing-timely-filing provisions of the subsec. apply and altered the subsec. structurally by dividing its provisions into pars. (1) and (2). · (a)
• Pub. L. 89–713 substituted "Postmarks" for "Stamp machine" in heading. · (b)
• Pub. L. 89–713 inserted returns and payments to the list of operations to which the timely-mailing-timely-filing provisions apply and altered par. (1) structurally by dividing its provisions into subpars. (A) and (B). · (c)
• Pub. L. 89–713 designated existing provisions as par. (1) and added pars. (2) and (3). · (d)

1958

• Pub. L. 85–866 designated existing provisions as par. (1) and added par. (2). · (c)