# 26 U.S.C. § 7852: Other applicable rules

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s7852>. Cite pinpoints as 26 U.S.C. § 7852(a)(1).

## § 7852(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.

## § 7852(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.

## § 7852(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.

## § 7852(d) Treaty obligations

**§ 7852(d)(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.

**§ 7852(d)(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.

## § 7852(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.

## Leading cases

- [Pittston Co. v. United States, 368 F.3d 385 (4th Cir. 2004)](https://www.courtlistener.com/opinion/8438264/pittston-co-v-united-states/)
- [England v. Commissioner, 798 F.2d 350 (9th Cir. 1986)](https://www.courtlistener.com/opinion/474621/frank-a-england-iii-v-commissioner-of-internal-revenue/)
- [Moritz v. Commissioner, 469 F.2d 466 (10th Cir. 1972)](https://www.courtlistener.com/opinion/306623/charles-e-moritz-v-commissioner-of-internal-revenue/)

## Connections

Cites: none

Cited by: § 894 Income affected by treaty

Derived from: 1939 § 3803

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 922
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1688
- 1988-11-10: [Pub. L. 100-647](/26/act/100-647.md), 102 Stat. 3531