---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch78/schD"
level: "subchapter"
label: "Subchapter D"
heading: "Possessions"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch78-schD"
sections_count: 5
---

# Subchapter D — Possessions

Title 26 — Internal Revenue Code › Subtitle F — Procedure and Administration › Chapter 78 — Discovery of Liability and Enforcement of Title

## Sections

- [§7651. Administration and collection of taxes in possessions](/usc/26/7651.md)
- [§7652. Shipments to the United States](/usc/26/7652.md)
- [§7653. Shipments from the United States](/usc/26/7653.md)
- [§7654. Coordination of United States and certain possession individual income taxes](/usc/26/7654.md)
- [§7655. Cross references](/usc/26/7655.md)