---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF"
level: "subtitle"
label: "Subtitle F"
heading: "Procedure and Administration"
release: "119-102"
url: "https://uscodex.org/usc/26/stF"
sections_count: 589
---

# Subtitle F — Procedure and Administration

Title 26 — Internal Revenue Code

## Contents

- [Chapter 61 — Information and Returns](/usc/26/stF-ch61.md)
- [Chapter 62 — Time and Place for Paying Tax](/usc/26/stF-ch62.md)
- [Chapter 63 — Assessment](/usc/26/stF-ch63.md)
- [Chapter 64 — Collection](/usc/26/stF-ch64.md)
- [Chapter 65 — Abatements, Credits, and Refunds](/usc/26/stF-ch65.md)
- [Chapter 66 — Limitations](/usc/26/stF-ch66.md)
- [Chapter 67 — Interest](/usc/26/stF-ch67.md)
- [Chapter 68 — Additions to the Tax, Additional Amounts, and Assessable Penalties](/usc/26/stF-ch68.md)
- [Chapter 69 — General Provisions Relating to Stamps](/usc/26/stF-ch69.md)
- [Chapter 70 — Jeopardy, Receiverships, Etc.](/usc/26/stF-ch70.md)
- [Chapter 71 — Transferees and Fiduciaries](/usc/26/stF-ch71.md)
- [Chapter 72 — Licensing and Registration](/usc/26/stF-ch72.md)
- [Chapter 73 — Bonds](/usc/26/stF-ch73.md)
- [Chapter 74 — Closing Agreements and Compromises](/usc/26/stF-ch74.md)
- [Chapter 75 — Crimes, Other Offenses, and Forfeitures](/usc/26/stF-ch75.md)
- [Chapter 76 — Judicial Proceedings](/usc/26/stF-ch76.md)
- [Chapter 77 — Miscellaneous Provisions](/usc/26/stF-ch77.md)
- [Chapter 78 — Discovery of Liability and Enforcement of Title](/usc/26/stF-ch78.md)
- [Chapter 79 — Definitions](/usc/26/stF-ch79.md)
- [Chapter 80 — General Rules](/usc/26/stF-ch80.md)