26 USC Ch. 76: Front Matter
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26 USC Ch. 76: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 76-JUDICIAL PROCEEDINGS
Jump To: Amendments

CHAPTER 76-JUDICIAL PROCEEDINGS

Subchapter
Sec.1

        

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.
Repealed.]

        

Amendments

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.

Chapter Referred to in Other Sections

This chapter is referred to in section 7851 of this title.

1 Section numbers editorially supplied.