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-xxxii- Chapter 76. Judicial Proceedings Subchapter B. Proceedings by Taxpayers and Third Parties Code §7436. Proceedings for determination of employment status.................................................................................. 1474 Chapter 77. Miscellaneous Provisions Code §7501. Liability for taxes withheld or collected.. ....................................................................................................... 1475 Code §7502. Timely mailing treated as timely filing and paying.. ...................................................................................... 1475 Reg. §301.7502-­1. Timely mailing of documents and payments treated as timely filing and paying.. .................. 1475 Code §7503. Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday.. ..................... 1478 Reg. §301.7503-­1. Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday.. ... 1478 Code §7504. Fractional parts of a dollar............................................................................................................................... 1478 Code §7508A. Authority to postpone certain deadlines by reason of presidentially declared disas- ter or terroristic or military actions.. ............................................................................................................................... 1478 Reg. §301.7508A-­1. Postponement of certain tax-­related deadlines by reasons of a federally declared disaster or terroristic or military action.. ................................................................................................ 1479 Code §7512. Separate accounting for certain collected taxes, etc.. .................................................................................. 1481 Reg. §301.7512-­1. Separate accounting for certain collected taxes.......................................................................... 1482 Chapter 79. Definitions Code §7701. Definitions........................................................................................................................................................... 1482 Reg. §301.7701-­1. Classification of organizations for Federal tax purposes.. ......................................................... 1490 Proposed Reg. §301.7701–­1. Classification of organizations for Federal tax purposes.. ............................. 1491 Reg. §301.7701–­5. Domestic and foreign business entities........................................................................................ 1492 Reg. §301.7701-­11. Social security number.................................................................................................................. 1492 Reg. §301.7701-­12. Employer identification number.................................................................................................. 1493 Reg. §301.7701-­15. Tax return preparer.. ..................................................................................................................... 1493 Reg. §301.7701–­18. Definitions spouse, husband and wife, husband, wife, marriage........................................... 1495 Reg. §301.7701(b)-­1. Resident alien............................................................................................................................. 1495 Reg. §301.7701(b)-­2. Closer connection exception.. ................................................................................................. 1496 Reg. §301.7701(b)-­3. Days of presence in the United States that are excluded for purposes of section 7701(b)....................................................................................................................................................... 1497 Reg. §301.7701(b)-­4. Residency time periods............................................................................................................. 1499 Reg. §301.7701(b)-­5. Coordination with section 877................................................................................................. 1502 Reg. §301.7701(b)-­6. Taxable year.. ............................................................................................................................. 1502 Reg. §301.7701(b)-­8. Procedural rules........................................................................................................................ 1503 Code §7702B. Treatment of qualified long-­term care insurance.. ...................................................................................... 1503 Reg. §1.7702B-­1. Consumer protection provisions.. ................................................................................................... 1506 Reg. §1.7702B-­2. Special rules for pre-­1997 long-­term care insurance contracts.. ................................................. 1506 Code §7705. Certified professional employer organizations.. ............................................................................................ 1507 Temporary Reg. §301.7705–­1T. Certified professional employer organization.. ........................................... 1508 Proposed Reg. §301.7705–­1. Certified professional employer organization.. ................................................ 1510 Temporary Reg. §301.7705–­2T. CPEO certification requirements.. ................................................................ 1511 Proposed Reg. §301.7705–­2. CPEO certification process................................................................................. 1514 Chapter 80. General Rules Subchapter C. Provisions Affecting More Than One Subtitle Code §7872. Treatment of loans with below-­market interest rates.. ................................................................................. 1514 Proposed Reg. §1.7872-­1. Introduction.. ............................................................................................................. 1516 Proposed Reg. §1.7872-­2. Definition of loan....................................................................................................... 1517 Proposed Reg. §1.7872-­3. Definition of below-­market loans............................................................................ 1517 Proposed Reg. §1.7872-­4. Types of below-­market loans.. ................................................................................. 1519