Chapter 80. General Rules

Subchapter A. Application of Internal Revenue Laws

• 26 U.S.C. § 7801 Authority of Department of the Treasury
• 26 U.S.C. § 7802 Internal Revenue Service Oversight Board
• 26 U.S.C. § 7803 Commissioner of Internal Revenue; Other Officials
• 26 U.S.C. § 7804 Other Personnel
• 26 U.S.C. § 7805 Rules and Regulations
• 26 U.S.C. § 7806 Construction of Title
• 26 U.S.C. § 7807 Rules In Effect Upon Enactment of This Title
• 26 U.S.C. § 7808 Depositaries For Collections
• 26 U.S.C. § 7809 Deposit of Collections
• 26 U.S.C. § 7810 Revolving Fund For Redemption of Real Property
• 26 U.S.C. § 7811 Taxpayer Assistance Orders

Subchapter B. Effective Date and Related Provisions

• 26 U.S.C. § 7851 Applicability of Revenue Laws
• 26 U.S.C. § 7852 Other Applicable Rules

Subchapter C. Provisions Affecting More Than One Subtitle

• 26 U.S.C. § 7871 Indian Tribal Governments Treated As States For Certain Purposes
• 26 U.S.C. § 7872 Treatment of Loans With Below-Market Interest Rates
• 26 U.S.C. § 7873 Income Derived By Indians From Exercise of Fishing Rights
• 26 U.S.C. § 7874 Rules Relating to Expatriated Entities and Their Foreign Parents