There is a newer version of the US Code
2012 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)
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Metadata
Publication Title | United States Code, 2012 Edition, 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 |
Contains | sections 7451 to 7465 |
Date | 2012 |
Laws in Effect as of Date | January 15, 2013 |
Positive Law | No |
Disposition | standard |
- Table Of Contents
- Front Matter
- Section 7451 - Fee for filing petition
- Section 7452 - Representation of parties
- Section 7453 - Rules of practice, procedure, and evidence
- Section 7454 - Burden of proof in fraud, foundation manager, and transferee cases
- Section 7455 - Service of process
- Section 7456 - Administration of oaths and procurement of testimony
- Section 7457 - Witness fees
- Section 7458 - Hearings
- Section 7459 - Reports and decisions
- Section 7460 - Provisions of special application to divisions
- Section 7461 - Publicity of proceedings
- Section 7462 - Publication of reports
- Section 7463 - Disputes involving $50,000 or less
- Section 7464 - Intervention by trustee of debtor's estate
- Section 7465 - Provisions of special application to transferees
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