- § 7451. Petitions
- § 7452. Representation of parties
- § 7453. Rules of practice, procedure, and evidence
- § 7454. Burden of proof in fraud, foundation manager, and transferee cases
- § 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 $50,000 or less
- § 7464. Intervention by trustee of debtor’s estate
- § 7465. Provisions of special application to transferees
- § 7466. Judicial conduct and disability procedures
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26 U.S. Code Part II - PROCEDURE
Editorial Notes
Amendments
2021—Pub. L. 117–58, div. H, title V, § 80503(b)(2), Nov. 15, 2021, 135 Stat. 1336, substituted “Petitions” for “Fee for filing petition” in item 7451.
2015—Pub. L. 114–113, div. Q, title IV, § 431(b), Dec. 18, 2015, 129 Stat. 3125, added item 7466.
1998—Pub. L. 105–206, title III, § 3103(b)(2), July 22, 1998, 112 Stat. 731, substituted “$50,000” for “$10,000” in item 7463.
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.