---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch78"
level: "chapter"
label: "Chapter 78"
heading: "Discovery of Liability and Enforcement of Title"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch78"
sections_count: 23
---

# Chapter 78 — Discovery of Liability and Enforcement of Title

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

## Contents

- [Subchapter A — Examination and Inspection](/usc/26/stF-ch78-schA.md)
- [Subchapter B — General Powers and Duties](/usc/26/stF-ch78-schB.md)
- [Subchapter C — Repealed](/usc/26/stF-ch78-schC.md)
- [Subchapter D — Possessions](/usc/26/stF-ch78-schD.md)