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Statutes, codes, and regulations
United States Code
Title 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
Chapter 76 - JUDICIAL PROCEEDINGS

Chapter 76 - JUDICIAL PROCEEDINGS

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  • Subchapter A - Civil Actions by the United States (§§ 7401 — 7410)
  • Subchapter B - Proceedings by Taxpayers and Third Parties (§§ 7421 — 7437)
  • Subchapter C - The Tax Court (§§ 7441 — 7479)
  • Subchapter D - Court Review of Tax Court Decisions (§§ 7481 — 7487)
  • Subchapter E - Burden of Proof (§ 7491)
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