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Subchapter A⁠—Application of Internal Revenue Laws — Front Matter

Chap.Sec.
7801.Authority of Department of the Treasury.
7802.Internal Revenue Service Oversight Board.
7803.Commissioner of Internal Revenue; other officials.
7804.Other personnel.
7805.Rules and regulations.
7806.Construction of title.
7807.Rules in effect upon enactment of this title.
7808.Depositaries for collections.
7809.Deposit of collections.
7810.Revolving fund for redemption of real property.
7811.Taxpayer Assistance Orders.
7812.Streamlined critical pay authority for information technology positions.

Editorial Notes

Amendments

2019⁠—Pub. L. 116–25, title II, § 2103(b), July 1, 2019, 133 Stat. 1011, added item 7812.

1998⁠—Pub. L. 105–206, title I, §§ 1101(c)(2), 1102(e)(1), 1104(b)(2), July 22, 1998, 112 Stat. 697, 704, 710, added items 7802 to 7804 and struck out former items 7802 “Commissioner of Internal Revenue; Assistant Commissioners; Taxpayer Advocate”, 7803 “Other personnel”, and 7804 “Effect of reorganization plans”.

1996⁠—Pub. L. 104–168, title I, § 101(b)(3), July 30, 1996, 110 Stat. 1456, added item 7802 and struck out former item 7802 “Commissioner of Internal Revenue; Assistant Commissioner (Employee Plans and Exempt Organizations)”.

1988⁠—Pub. L. 100–647, title VI, § 6230(b), Nov. 10, 1988, 102 Stat. 3734, added item 7811.

1983⁠—Pub. L. 97–473, title II, § 202(c), Jan. 14, 1983, 96 Stat. 2610, added item for subchapter C.

1974⁠—Pub. L. 93–406, title II, § 1051(c), Sept. 2, 1974, 88 Stat. 951, substituted “Commissioner of Internal Revenue; Assistant Commissioner (Employee Plans and Exempt Organizations)” for “Commissioner of Internal Revenue” in item 7802.

1966⁠—Pub. L. 89–719, title I, § 112(c), Nov. 2, 1966, 80 Stat. 1146, added item 7810.