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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle F. Procedure and Administration |
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Chapter 76. JUDICIAL PROCEEDINGS |
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SubChapter C. The Tax Court |
| Part I. ORGANIZATION AND JURISDICTION |
| Part II. PROCEDURE |
| Part III. MISCELLANEOUS PROVISIONS |
| Part IV. DECLARATORY JUDGMENTS |
Amendments
1976—Pub. L. 94–455, title X, § 1042(d)(2)(F),
1974—Pub. L. 93–406, title II, § 1041(c),