---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stJ/ch99/schD"
level: "subchapter"
label: "Subchapter D"
heading: "Other Provisions"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stJ-ch99-schD"
sections_count: 2
---

# Subchapter D — Other Provisions

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

## Sections

- [§9721. Civil enforcement](/usc/26/9721.md)
- [§9722. Sham transactions](/usc/26/9722.md)