There is a newer version of the US Code
2015 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle F - Procedure and Administration (Sections 6001 - 7874)
Chapter 76 - Judicial Proceedings (Sections 7401 - 7491)
Subchapter C - The Tax Court (Sections 7441 - 7479)
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Metadata
Publication Title | United States Code, 2012 Edition, Supplement 3, 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 |
Contains | sections 7441 to 7479 |
Date | 2015 |
Laws In Effect As Of Date | January 3, 2016 |
Positive Law | No |
Disposition | standard |
- Table of Contents
- Front Matter
- Part I - Organization and Jurisdiction (Sections 7441 - 7448)
- Table of Contents
- Front Matter
- Sec. 7441 - Status
- Sec. 7442 - Jurisdiction
- Sec. 7443 - Membership
- Sec. 7443A - Special trial judges
- Sec. 7443B - Repealed. Pub. L. 110-458, title I, ยง108(l), Dec. 23, 2008, 122 Stat. 5110
- Sec. 7444 - Organization
- Sec. 7445 - Offices
- Sec. 7446 - Times and places of sessions
- Sec. 7447 - Retirement
- Sec. 7448 - Annuities to surviving spouses and dependent children of judges and special trial judges
- Part II - Procedure (Sections 7451 - 7466)
- Table of Contents
- Front Matter
- Sec. 7451 - Fee for filing petition
- Sec. 7452 - Representation of parties
- Sec. 7453 - Rules of practice, procedure, and evidence
- Sec. 7454 - Burden of proof in fraud, foundation manager, and transferee cases
- Sec. 7455 - Service of process
- Sec. 7456 - Administration of oaths and procurement of testimony
- Sec. 7457 - Witness fees
- Sec. 7458 - Hearings
- Sec. 7459 - Reports and decisions
- Sec. 7460 - Provisions of special application to divisions
- Sec. 7461 - Publicity of proceedings
- Sec. 7462 - Publication of reports
- Sec. 7463 - Disputes involving $50,000 or less
- Sec. 7464 - Intervention by trustee of debtor's estate
- Sec. 7465 - Provisions of special application to transferees
- Sec. 7466 - Judicial conduct and disability procedures
- Part III - Miscellaneous Provisions (Sections 7470 - 7475)
- Part IV - Declaratory Judgments (Sections 7476 - 7479)
- Table of Contents
- Front Matter
- Sec. 7476 - Declaratory judgments relating to qualification of certain retirement plans
- Sec. 7477 - Declaratory judgments relating to value of certain gifts
- Sec. 7478 - Declaratory judgments relating to status of certain governmental obligations
- Sec. 7479 - Declaratory judgments relating to eligibility of estate with respect to installment payments under section 6166
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