Chapter 76. JUDICIAL PROCEEDINGS, SubTitle F. Procedure and Administration, Title 26. INTERNAL REVENUE CODE, United States Code

United States Code (Last Updated: May 24, 2014)

Title 26. INTERNAL REVENUE CODE

SubTitle F. Procedure and Administration

Chapter 76. JUDICIAL PROCEEDINGS

SubChapter A. Civil Actions by the United States

SubChapter B. Proceedings by Taxpayers and Third Parties

SubChapter C. The Tax Court

SubChapter D. Court Review of Tax Court Decisions

SubChapter E. Burden of Proof

Amendments

1998—Pub. L. 105–206, title III, § 3001(b), July 22, 1998, 112 Stat. 727, added item for subchapter E.

1976—Pub. L. 94–455, title XIX, § 1952(n)(4)(B), Oct. 4, 1976, 90 Stat. 1846, struck out item for subchapter E “Miscellaneous provisions”.

1966—Pub. L. 89–719, title I, § 110(d)(3), Nov. 2, 1966, 80 Stat. 1145, substituted “Taxpayers and Third Parties” for “taxpayers” in item for subchapter B.