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The Code is divided into 50 titles ( listed below ), which deal with broad, logically organized areas of legislation.
Titles may optionally be divided into subtitles, parts, subparts, chapters, and subchapters.
All titles have sections ( represented by a ยง), as their basic coherent units, though sections are often divided into ( from largest to smallest ) subsections, paragraphs, subparagraphs, clauses, subclauses, items, and subitems.
Congress, by convention, names a particular subdivision of a section according to its largest element.
For example, " subsection ( c )( 3 )( B )( iv )" is not a subsection but a clause, namely clause ( iv ) of subparagraph ( B ) of paragraph ( 3 ) of subsection ( c ); if the identity of the subsection and paragraph were clear from the context, one would refer to the clause as " subparagraph ( B )( iv )".

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