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Index  » Subtitle F  » Chapter 76  » Subchapter C

Subtitle F. Procedure and Administration (§§ 6001-7874)


Subchapter C. The Tax Court

Current through February 18, 2024 (Pub. L. 118-39)

The following list shows all sections of subchapter C (The Tax Court) of chapter 76 (JUDICIAL PROCEEDINGS) of subtitle F (Procedure and Administration (§§ 6001-7874)) of the Internal Revenue Code of 1986 (Title 26 of the United States Code). Tap a section to view its text.

SectionSection Title
I.R.C. 7441Status
I.R.C. 7442Jurisdiction
I.R.C. 7443Membership
I.R.C. 7443ASpecial trial judges
I.R.C. 7443BRepealed. Pub. L. 110–458, title I, §108(l), Dec. 23, 2008, 122 Stat. 5110
I.R.C. 7444Organization
I.R.C. 7445Offices
I.R.C. 7446Times and places of sessions
I.R.C. 7447Retirement
I.R.C. 7447ARetirement for special trial judges
I.R.C. 7448Annuities to surviving spouses and dependent children of judges and special trial judges
I.R.C. 7451Petitions
I.R.C. 7452Representation of parties
I.R.C. 7453Rules of practice, procedure, and evidence
I.R.C. 7454Burden of proof in fraud, foundation manager, and transferee cases
I.R.C. 7455Service of process
I.R.C. 7456Administration of oaths and procurement of testimony
I.R.C. 7457Witness fees
I.R.C. 7458Hearings
I.R.C. 7459Reports and decisions
I.R.C. 7460Provisions of special application to divisions
I.R.C. 7461Publicity of proceedings
I.R.C. 7462Publication of reports
I.R.C. 7463Disputes involving $50,000 or less
I.R.C. 7464Intervention by trustee of debtor's estate
I.R.C. 7465Provisions of special application to transferees
I.R.C. 7466Judicial conduct and disability procedures
I.R.C. 7470Administration
I.R.C. 7470AJudicial conference
I.R.C. 7471Employees
I.R.C. 7472Expenditures
I.R.C. 7473Disposition of fees
I.R.C. 7474Fee for transcript of record
I.R.C. 7475Practice fee
I.R.C. 7476Declaratory judgments relating to qualification of certain retirement plans
I.R.C. 7477Declaratory judgments relating to value of certain gifts
I.R.C. 7478Declaratory judgments relating to status of certain governmental obligations
I.R.C. 7479Declaratory judgments relating to eligibility of estate with respect to installment payments under section 6166

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