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Subchapter C⁠—The Tax Court — Front Matter

Chap.Sec.
I.Organization and jurisdiction.
II.Procedure.
III.Miscellaneous provisions.
IV.Declaratory judgments.

Editorial Notes

Amendments

1976⁠—Pub. L. 94–455, title X, § 1042(d)(2)(F), Oct. 4, 1976, 90 Stat. 1639, struck out in item relating to part IV “relating to qualification of certain retirement plans” after “Declaratory judgments”.

1974⁠—Pub. L. 93–406, title II, § 1041(c), Sept. 2, 1974, 88 Stat. 951, inserted item relating to part IV.