INTERNAL REVENUE CODE OF 1986
Index » Subtitle F » Chapter 76 » Subchapter C
Subtitle F. Procedure and Administration (§§ 6001-7874)
CHAPTER 76. JUDICIAL PROCEEDINGS
Subchapter C. The Tax Court
Current through December 21, 2022 (Pub. L. 117-262)
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.
| Section | Section Title |
| I.R.C. 7441 | Status |
| I.R.C. 7442 | Jurisdiction |
| I.R.C. 7443 | Membership |
| I.R.C. 7443A | Special trial judges |
| I.R.C. 7443B | Repealed. Pub. L. 110–458, title I, §108(l), Dec. 23, 2008, 122 Stat. 5110 |
| I.R.C. 7444 | Organization |
| I.R.C. 7445 | Offices |
| I.R.C. 7446 | Times and places of sessions |
| I.R.C. 7447 | Retirement |
| I.R.C. 7448 | Annuities to surviving spouses and dependent children of judges and special trial judges |
| I.R.C. 7451 | Petitions |
| I.R.C. 7452 | Representation of parties |
| I.R.C. 7453 | Rules of practice, procedure, and evidence |
| I.R.C. 7454 | Burden of proof in fraud, foundation manager, and transferee cases |
| I.R.C. 7455 | Service of process |
| I.R.C. 7456 | Administration of oaths and procurement of testimony |
| I.R.C. 7457 | Witness fees |
| I.R.C. 7458 | Hearings |
| I.R.C. 7459 | Reports and decisions |
| I.R.C. 7460 | Provisions of special application to divisions |
| I.R.C. 7461 | Publicity of proceedings |
| I.R.C. 7462 | Publication of reports |
| I.R.C. 7463 | Disputes involving $50,000 or less |
| I.R.C. 7464 | Intervention by trustee of debtor's estate |
| I.R.C. 7465 | Provisions of special application to transferees |
| I.R.C. 7466 | Judicial conduct and disability procedures |
| I.R.C. 7470 | Administration |
| I.R.C. 7470A | Judicial conference |
| I.R.C. 7471 | Employees |
| I.R.C. 7472 | Expenditures |
| I.R.C. 7473 | Disposition of fees |
| I.R.C. 7474 | Fee for transcript of record |
| I.R.C. 7475 | Practice fee |
| I.R.C. 7476 | Declaratory judgments relating to qualification of certain retirement plans |
| I.R.C. 7477 | Declaratory judgments relating to value of certain gifts |
| I.R.C. 7478 | Declaratory judgments relating to status of certain governmental obligations |
| I.R.C. 7479 | Declaratory judgments relating to eligibility of estate with respect to installment payments under section 6166 |
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