# 26 U.S.C. § 7503: Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday Source: OLRC release point 119-134 . Cite pinpoints as 26 U.S.C. § 7503(a)(1). When the last day prescribed under authority of the internal revenue laws for performing any act falls on Saturday, Sunday, or a legal holiday, the performance of such act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday, or a legal holiday. For purposes of this section, the last day for the performance of any act shall be determined by including any authorized extension of time; the term “legal holiday” means a legal holiday in the District of Columbia; and in the case of any return, statement, or other document required to be filed, or any other act required under authority of the internal revenue laws to be performed, at any office of the Secretary or at any other office of the United States or any agency thereof, located outside the District of Columbia but within an internal revenue district, the term “legal holiday” also means a Statewide legal holiday in the State where such office is located. ## Regulations - [Treas. Reg. § 301.7503-1](/26/reg/301.7503-1.md): Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday. (interprets § 7503) ## Leading cases - [Estate of Mitchell v. Commissioner, 250 F.3d 696 (9th Cir. 2001)](https://www.courtlistener.com/opinion/773313/estate-of-paul-mitchell-deceased-patrick-t-fujieki-v-commissioner-of/) - [E-B Grain Co. v. Commissioner, 81 T.C. 70 (1983)](https://www.courtlistener.com/opinion/4705915/e-b-grain-co-v-commissioner/) - [Guralnik v. Commissioner, 146 T.C. 230 (2016)](https://www.courtlistener.com/opinion/4563084/guralnik-v-commr/) ## Proposed regulations (not in force) - [Prop. Treas. Reg. § 301.7503-1](/26/prop/301.7503-1_95-23368.md): (IA-36-91, proposed 1995-09-25) ## Connections Cites: none Cited by: § 5061 Method of collecting tax; § 5703 Liability for tax and method of payment; § 7851 Applicability of revenue laws ## Amendments - 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 896 - 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834