26 U.S. Code Chapter 76 - JUDICIAL PROCEEDINGS

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
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.


Footnotes
[1]  Section numbers editorially supplied.

 

LII has no control over and does not endorse any external Internet site that contains links to or references LII.