---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch80/schB"
level: "subchapter"
label: "Subchapter B"
heading: "Effective Date and Related Provisions"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch80-schB"
sections_count: 2
---

# Subchapter B — Effective Date and Related Provisions

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

## Sections

- [§7851. Applicability of revenue laws](/usc/26/7851.md)
- [§7852. Other applicable rules](/usc/26/7852.md)