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2021 U.S. Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration
Chapter 76 - Judicial Proceedings
Subchapter E - Burden of Proof
| United States Code, 2018 Edition, Supplement 3, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 76 - JUDICIAL PROCEEDINGS Subchapter E - Burden of Proof |
| section 7491 |
| 2021 |
| January 3, 2022 |
| No |
| standard |
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