---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch80/schA"
level: "subchapter"
label: "Subchapter A"
heading: "Application of Internal Revenue Laws"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch80-schA"
sections_count: 12
---

# Subchapter A — Application of Internal Revenue Laws

Title 26 — Internal Revenue Code › Subtitle F — Procedure and Administration › Chapter 80 — General Rules

## Sections

- [§7801. Authority of Department of the Treasury](/usc/26/7801.md)
- [§7802. Internal Revenue Service Oversight Board](/usc/26/7802.md)
- [§7803. Commissioner of Internal Revenue; other officials](/usc/26/7803.md)
- [§7804. Other personnel](/usc/26/7804.md)
- [§7805. Rules and regulations](/usc/26/7805.md)
- [§7806. Construction of title](/usc/26/7806.md)
- [§7807. Rules in effect upon enactment of this title](/usc/26/7807.md)
- [§7808. Depositaries for collections](/usc/26/7808.md)
- [§7809. Deposit of collections](/usc/26/7809.md)
- [§7810. Revolving fund for redemption of real property](/usc/26/7810.md)
- [§7811. Taxpayer Assistance Orders](/usc/26/7811.md)
- [§7812. Streamlined critical pay authority for information technology positions](/usc/26/7812.md)