---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stC/ch22/schD"
level: "subchapter"
label: "Subchapter D"
heading: "General Provisions"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stC-ch22-schD"
sections_count: 3
---

# Subchapter D — General Provisions

Title 26 — Internal Revenue Code › Subtitle C — Employment Taxes › Chapter 22 — Railroad Retirement Tax Act

## Sections

- [§3231. Definitions](/usc/26/3231.md)
- [§3232. Court jurisdiction](/usc/26/3232.md)
- [§3233. Short title](/usc/26/3233.md)