Source: http://www.law.cornell.edu/uscode/text/26/subtitle-F/chapter-76?qt-us_code_tabs=1
Timestamp: 2014-09-02 10:18:24
Document Index: 33579321

Matched Legal Cases: ['§ 7401', '§ 7421', '§ 7441', '§ 7481', '§ 7491', '§ 3001', '§ 1952', '§ 110']

26 U.S. Code Chapter 76 - JUDICIAL PROCEEDINGS | LII / Legal Information Institute
U.S. Code › Title 26 › Subtitle F › Chapter 76 26 U.S. Code Chapter 76 - JUDICIAL PROCEEDINGS
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)
Civil actions by the United States
Proceedings by Taxpayers and Third Parties
Court review of Tax Court decisions
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.
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