---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stI/ch98/schB"
level: "subchapter"
label: "Subchapter B"
heading: "General Provisions"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stI-ch98-schB"
sections_count: 2
---

# Subchapter B — General Provisions

Title 26 — Internal Revenue Code › Subtitle I — Trust Fund Code › Chapter 98 — Trust Fund Code

## Sections

- [§9601. Transfer of amounts](/usc/26/9601.md)
- [§9602. Management of Trust Funds](/usc/26/9602.md)