---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stI/ch98"
level: "chapter"
label: "Chapter 98"
heading: "Trust Fund Code"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stI-ch98"
sections_count: 13
---

# Chapter 98 — Trust Fund Code

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

## Contents

- [Subchapter A — Establishment of Trust Funds](/usc/26/stI-ch98-schA.md)
- [Subchapter B — General Provisions](/usc/26/stI-ch98-schB.md)