---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch80/schC"
level: "subchapter"
label: "Subchapter C"
heading: "Provisions Affecting More Than One Subtitle"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch80-schC"
sections_count: 4
---

# Subchapter C — Provisions Affecting More Than One Subtitle

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

## Sections

- [§7871. Indian tribal governments treated as States for certain purposes](/usc/26/7871.md)
- [§7872. Treatment of loans with below-market interest rates](/usc/26/7872.md)
- [§7873. Income derived by Indians from exercise of fishing rights](/usc/26/7873.md)
- [§7874. Rules relating to expatriated entities and their foreign parents](/usc/26/7874.md)