# § 7852. Other applicable rules
**(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** August 16, 1954August 16, 1954
No provision of this title (as in effect without regard to any amendment thereto enacted after ) shall apply in any case where its application would be contrary to any treaty obligation of the United States in effect on .
**(e)** **Privacy Act of 1974** section 552a of title 5
The provisions of subsections (d)(2), (3), and (4), and (g) of , 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.
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**Source Credit**: (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.)
## Editorial Notes
### References in Text
The Internal Revenue Code of 1939, referred to in subsec. (b), is , . 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 , , . For table of comparisons of the 1939 Code to the 1986 Code, see Table I preceding .
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 .
The Privacy Act of 1974, referred to in subsec. (e), is , , , which enacted , Government Organization and Employees, and enacted notes set out under . For complete classification of this Act to the Code, see Short Title note set out under and Tables.
### Amendments
1988—Subsec. (d). 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). added subsec. (e).
## Statutory Notes and Related Subsidiaries
### Effective Date of 1988 Amendment
> “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 [
>
> ].”
, , , provided that:
Amendment by effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, , to which such amendment relates, see , set out as a note under .
### Effective Date of 1976 Amendment
Amendment by effective , see , set out as a note under .
### Application of Subsec. (d) to Pub. L. 87–834
> “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
>
> ].”
, , , as amended by , , , provided that: