26 USC 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.)