---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stJ/ch99/schA"
level: "subchapter"
label: "Subchapter A"
heading: "Definitions of General Applicability"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stJ-ch99-schA"
sections_count: 1
---

# Subchapter A — Definitions of General Applicability

Title 26 — Internal Revenue Code › Subtitle J — Coal Industry Health Benefits › Chapter 99 — Coal Industry Health Benefits

## Sections

- [§9701. Definitions of general applicability](/usc/26/9701.md)