26 USC Subtitle F, CHAPTER 76, Subchapter C, PART II: Front Matter
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26 USC Subtitle F, CHAPTER 76, Subchapter C, PART II: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 76-JUDICIAL PROCEEDINGSSubchapter C-The Tax CourtPART II-PROCEDURE
Jump To: Amendments

PART II-PROCEDURE

Sec.
7451.
Fee for filing petition.
7452.
Representation of parties.
7453.
Rules of practice, procedure, and evidence.
7454.
Burden of proof in fraud and transferee cases.1

        

7455.
Service of process.
7456.
Administration of oaths and procurement of testimony.
7457.
Witness fees.
7458.
Hearings.
7459.
Reports and decisions.
7460.
Provisions of special application to divisions.
7461.
Publicity of proceedings.
7462.
Publication of reports.
7463.
Disputes involving $10,000 or less.
7464.
Intervention by trustee of debtor's estate.
7465.
Provisions of special application to transferees.

        

Amendments

1984- Pub. L. 98–369, div. A, title IV, §461(a)(2)(B), July 18, 1984, 98 Stat. 823 , substituted "$10,000" for "$5,000" in item 7463.

1980- Pub. L. 96–589, §6(c)(2), Dec. 24, 1980, 94 Stat. 3407 , added item 7464 and redesignated former item 7464 as 7465.

1978- Pub. L. 95–600, title V, §502(a)(2)(B), Nov. 6, 1978, 92 Stat. 2879 , substituted "$5,000" for "$1,500" in item 7463.

1972- Pub. L. 92–512, title II, §203(b)(3), Oct. 20, 1972, 86 Stat. 945 , substituted "$1,500" for "$1,000" in item 7463.

1969- Pub. L. 91–172, title IX, §957(b), Dec. 30, 1969, 83 Stat. 733 , added item 7463 and redesignated former item 7463 as 7464.

1 Section catchline amended by Pub. L. 91–172 without corresponding amendment of analysis.