CHAPTER 76—JUDICIAL PROCEEDINGS — Front Matter
| Chap. | Sec. | |
|---|---|---|
| A. | Civil actions by the United States | 7401 |
| B. | Proceedings by Taxpayers and Third Parties | 7421 |
| C. | The Tax Court | 7441 |
| D. | Court review of Tax Court decisions | 7481 |
| E. | Burden of proof | 7491 |
Editorial Notes
Amendments
1998—Pub. L. 105–206, title III, § 3001(b), July 22, 1998, 112 Stat. 727, added item for subchapter E.
1976—Pub. L. 94–455, title XIX, § 1952(n)(4)(B), Oct. 4, 1976, 90 Stat. 1846, struck out item for subchapter E “Miscellaneous provisions”.
1966—Pub. L. 89–719, title I, § 110(d)(3), Nov. 2, 1966, 80 Stat. 1145, substituted “Taxpayers and Third Parties” for “taxpayers” in item for subchapter B.