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)
Table Of Contents

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Publication TitleUnited States Code, 2012 Edition, Title 26 - INTERNAL REVENUE CODE
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 76 - JUDICIAL PROCEEDINGS
Subchapter C - The Tax Court
PART II - PROCEDURE
Table Of Contents
Date2012
Laws in Effect as of DateJanuary 15, 2013
Positive LawNo
Dispositionstandard

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Sec.
7451.Fee for filing petition.
7452.Representation of parties.
7453.Rules of practice, procedure, and evidence.
7454.Burden of proof in fraud and transferee cases.1

        

7455.Service of process.
7456.Administration of oaths and procurement of testimony.
7457.Witness fees.
7458.Hearings.
7459.Reports and decisions.
7460.Provisions of special application to divisions.
7461.Publicity of proceedings.
7462.Publication of reports.
7463.Disputes involving $50,000 or less.
7464.Intervention by trustee of debtor's estate.
7465.Provisions of special application to transferees.

        

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