Title 26
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Title 26
Title 26
GENERAL RULES
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Title 26
18
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Authority of Department of the Treasury
Internal Revenue Service Oversight Board
Commissioner of Internal Revenue; other officials
Other personnel
Rules and regulations
Construction of title
Rules in effect upon enactment of this title
Depositaries for collections
Deposit of collections
Revolving fund for redemption of real property
Taxpayer Assistance Orders
Streamlined critical pay authority for information technology positions
Applicability of revenue laws
Other applicable rules
Indian tribal governments treated as States for certain purposes
Treatment of loans with below-market interest rates
Income derived by Indians from exercise of fishing rights
Rules relating to expatriated entities and their foreign parents