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Title 26, Internal Revenue CodeRelease 119-110

§7852 Other Applicable Rules

Title 26 › Subtitle F — Procedure and Administration › CHAPTER 80 — GENERAL RULES › Subchapter B — Effective Date and Related Provisions › § 7852

Last updated Sep 22, 2026|Official source

Summary

If a part of the tax law is ruled invalid for some people or cases, the rest stays in force for others. When another law or an executive order mentions the Internal Revenue Code of 1939, it should be read as referring to the matching part of this law unless it clearly means something different. The same item (like income, a deduction, or a credit) must not be counted both for a tax under subtitle A of this title and for a tax under chapter 1 or 2 of the Internal Revenue Code of 1939, unless a law clearly allows it. When a treaty and a U.S. revenue law overlap, neither gets special priority just because it is a treaty or a law. But rules in this title as they were on August 16, 1954 (ignoring later changes) must not be applied if they would conflict with a U.S. treaty in force on August 16, 1954. Also, subsections (d)(2), (3), and (4), and (g) of section 552a of title 5 (the Privacy Act) do not apply, directly or indirectly, to deciding whether someone owes any tax, penalty, interest, fine, forfeiture, or other charge or offense covered by this title.

Full Legal Text

Title 26, §7852

Internal Revenue Code, Source: USLM XML via OLRC

(a)Separability clause
If any provision of this title, or the application 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 provision 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 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 without 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 indirectly, to the determination of the existence or possible existence of liability (or the amount thereof) of any person for any tax, penalty, interest, fine, forfeiture, or other imposition or offense to which the provisions of this title apply.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

References in Text

The Internal Revenue Code of 1939, referred to in subsec. (b), is act Feb. 10, 1939, ch. 2, 53 Stat. 1. 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. 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 section 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 follows: “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 enactment 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 AmendmentAmendment 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].”

Reference

Citations & Metadata

Citation

26 U.S.C. § 7852

Title 26, Internal Revenue Code

Last Updated

Sep 22, 2026

Release point: 119-110