---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schI/ptV"
level: "part"
label: "Part V"
heading: "Continental Shelf Areas"
release: "119-102"
url: "https://uscodex.org/usc/26/stA-ch1-schI-ptV"
sections_count: 1
---

# Part V — Continental Shelf Areas

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes › Subchapter I — Natural Resources

## Sections

- [§638. Continental shelf areas](/usc/26/638.md)