---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stJ/ch99/schB/ptI"
level: "part"
label: "Part I"
heading: "Establishment and Benefits"
release: "119-102"
url: "https://uscodex.org/usc/26/stJ-ch99-schB-ptI"
sections_count: 2
---

# Part I — Establishment and Benefits

Title 26 — Internal Revenue Code › Subtitle J — Coal Industry Health Benefits › Chapter 99 — Coal Industry Health Benefits › Subchapter B — Combined Benefit Fund

## Sections

- [§9702. Establishment of the United Mine Workers of America Combined Benefit Fund](/usc/26/9702.md)
- [§9703. Plan benefits](/usc/26/9703.md)