CHAPTER 76— JUDICIAL PROCEEDINGS›Subchapter C— The Tax Court
PART II— PROCEDURE
26 U.S.C. Subtitle F — Procedure and Administration (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
Sections in this part
- § 7451. Petitions
- § 7452. Representation of parties
- § 7453. Rules of practice, procedure, and evidence
- § 7454. Burden of proof in fraud, foundation manager, and transferee cases
- § 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
- § 7466. Judicial conduct and disability procedures
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