---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch72/schB"
level: "subchapter"
label: "Subchapter B"
heading: "Registration"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch72-schB"
sections_count: 2
---

# Subchapter B — Registration

Title 26 — Internal Revenue Code › Subtitle F — Procedure and Administration › Chapter 72 — Licensing and Registration

## Sections

- [§7011. Registration—persons paying a special tax](/usc/26/7011.md)
- [§7012. Cross references](/usc/26/7012.md)