2011 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration (§§ 6001 - 7874)
Chapter 76 - JUDICIAL PROCEEDINGS (§§ 7401 - 7491)
Subchapter C - The Tax Court (§§ 7441 - 7479)
Part II - PROCEDURE (§§ 7451 - 7465)
Front Matter
View Metadata| Publication Title | United States Code, 2006 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 76 - JUDICIAL PROCEEDINGS Subchapter C - The Tax Court PART II - PROCEDURE Front Matter |
| Date | 2011 |
| Laws in Effect as of Date | January 3, 2012 |
| Positive Law | No |
| Disposition | standard |
| Statutes at Large References | 83 Stat. 733 86 Stat. 945 92 Stat. 2879 94 Stat. 3407 98 Stat. 823 112 Stat. 731 |
| Public Law References | Public Law 91-172, Public Law 92-512, Public Law 95-600, Public Law 96-589, Public Law 98-369, Public Law 105-206 |
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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.
1 Section catchline amended by Pub. L. 91–172 without corresponding amendment of analysis.
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