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: MiscellaneousAmendments

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.
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.

1 Section numbers editorially supplied.