---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch75/schA"
level: "subchapter"
label: "Subchapter A"
heading: "Crimes"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch75-schA"
sections_count: 28
---

# Subchapter A — Crimes

Title 26 — Internal Revenue Code › Subtitle F — Procedure and Administration › Chapter 75 — Crimes, Other Offenses, and Forfeitures

## Contents

- [Part I — General Provisions](/usc/26/stF-ch75-schA-ptI.md)
- [Part II — Penalties Applicable to Certain Taxes](/usc/26/stF-ch75-schA-ptII.md)