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United States Code
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Title 26 — Internal Revenue Code
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Subtitle F — Procedure and Administration
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Chapter 80 — General Rules
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Subchapter B — Effective Date and Related Provisions
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Subch. A
Application of Internal Revenue Laws
Subch. C
Provisions Affecting More Than One Subtitle
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Subchapter B — Effective Date and Related Provisions
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§7851
Applicability of revenue laws
§7852
Other applicable rules
‹
Subch. A
Application of Internal Revenue Laws
Subch. C
Provisions Affecting More Than One Subtitle
›
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