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Public Law 119-73 (01/23/2026)

Chapter 80 General Rules

Browse 3 subchapters and 0 sections in Chapter 80 General Rules of Title 26.

Browse subchapters

Subchapter A Application of Internal Revenue Laws
Subchapter B Effective Date and Related Provisions
Subchapter C Provisions Affecting More Than One Subtitle

Previous chapter Chapter 79 DEFINITIONS

Legal citation 26 U.S.C. Chapter 80 General Rules

Web citation

US Code, Chapter 80 General Rules, Title 26, https://uscode.ecfr.io/title/26/subtitle/f/chapter/80. Public Law 119-73 (01/23/2026). Retrieved 2026-04-17 from https://uscode.ecfr.io/title/26/subtitle/f/chapter/80