---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch80"
level: "chapter"
label: "Chapter 80"
heading: "General Rules"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch80"
sections_count: 18
---

# Chapter 80 — General Rules

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

## Contents

- [Subchapter A — Application of Internal Revenue Laws](/usc/26/stF-ch80-schA.md)
- [Subchapter B — Effective Date and Related Provisions](/usc/26/stF-ch80-schB.md)
- [Subchapter C — Provisions Affecting More Than One Subtitle](/usc/26/stF-ch80-schC.md)