---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch72"
level: "chapter"
label: "Chapter 72"
heading: "Licensing and Registration"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch72"
sections_count: 3
---

# Chapter 72 — Licensing and Registration

Title 26 — Internal Revenue Code › Subtitle F — Procedure and Administration

## Contents

- [Subchapter A — Licensing](/usc/26/stF-ch72-schA.md)
- [Subchapter B — Registration](/usc/26/stF-ch72-schB.md)