 |
United States Code (Last Updated: May 24, 2014) |
 |
Title 26. INTERNAL REVENUE CODE |
|
|
SubTitle F. Procedure and Administration |
|
|
Chapter 80. GENERAL RULES |
|
|
SubChapter B. Effective Date and Related Provisions |
| § 7851. Applicability of revenue laws |
| § 7852. Other applicable rules |