### Question
What is the definition of legal holiday?


### Answer
The definition of **legal holiday** is as follows in *26 U.S.C. § 7503*:

> a legal holiday in the District of Columbia

#### Citation:
  - *26 U.S.C. § 7503*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 77-MISCELLANEOUS PROVISIONS**

