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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 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 Table Of Contents |
Date | 2012 |
Laws in Effect as of Date | January 15, 2013 |
Positive Law | No |
Disposition | standard |
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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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