Skip to content

General education, not advice for your situation.

Carry Forward Learning Start here Intern0 XP

Internal Revenue Code · 26 U.S.C.

Chapter 80. GENERAL RULES

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). The official version is at uscode.house.gov (external site).

  1. Subchapter A Application of Internal Revenue Laws §§ 7801–7812

    1. § 7801 Authority of Department of the Treasury
    2. § 7802 Internal Revenue Service Oversight Board
    3. § 7803 Commissioner of Internal Revenue; other officials
    4. § 7804 Other personnel
    5. § 7805 Rules and regulations
    6. § 7806 Construction of title
    7. § 7807 Rules in effect upon enactment of this title
    8. § 7808 Depositaries for collections
    9. § 7809 Deposit of collections
    10. § 7810 Revolving fund for redemption of real property
    11. § 7811 Taxpayer Assistance Orders
    12. § 7812 Streamlined critical pay authority for information technology positions

  2. Subchapter B Effective Date and Related Provisions §§ 7851–7852

    1. § 7851 Applicability of revenue laws
    2. § 7852 Other applicable rules

  3. Subchapter C Provisions Affecting More Than One Subtitle §§ 7871–7874

    1. § 7871 Indian tribal governments treated as States for certain purposes
    2. § 7872 Treatment of loans with below-market interest rates
    3. § 7873 Income derived by Indians from exercise of fishing rights
    4. § 7874 Rules relating to expatriated entities and their foreign parents