Subchapter
Sec.[1]A.
Civil actions by the United States
7401
Section numbers editorially supplied.
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
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.
The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).
The most recent Classification Table update that we have noticed was Friday, May 3, 2013
An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.
26 USC
Description of Change
Session Year
Public Law
Statutes at Large
LII has no control over and does not endorse any external Internet site that contains links to or references LII.