Title 26
1,899 sections in this title — page 16 of 19.
§ 7270
Insurance policies
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 75— - CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter Subchapter B— - Other Offenses
§ 7271
Penalties for offenses relating to stamps
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 75— - CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter Subchapter B— - Other Offenses
§ 7272
Penalty for failure to register or reregister
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 75— - CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter Subchapter B— - Other Offenses
§ 7273
Penalties for offenses relating to special taxes
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 75— - CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter Subchapter B— - Other Offenses
§ 7275
Penalty for offenses relating to certain airline tickets and advertising
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 75— - CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter Subchapter B— - Other Offenses
§ 73
Services of child
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART II— - ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME
§ 7301
Property subject to tax
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 75— - CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter Subchapter C— - Forfeitures › Part PART I— - PROPERTY SUBJECT TO FORFEITURE
§ 7302
Property used in violation of internal revenue laws
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 75— - CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter Subchapter C— - Forfeitures › Part PART I— - PROPERTY SUBJECT TO FORFEITURE
§ 7303
Other property subject to forfeiture
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 75— - CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter Subchapter C— - Forfeitures › Part PART I— - PROPERTY SUBJECT TO FORFEITURE
§ 7304
Penalty for fraudulently claiming drawback
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 75— - CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter Subchapter C— - Forfeitures › Part PART I— - PROPERTY SUBJECT TO FORFEITURE
§ 731
Extent of recognition of gain or loss on distribution
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter K— - Partners and Partnerships › Part PART II— - CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS › Subpart Subpart B— - Distributions by a Partnership
§ 732
Basis of distributed property other than money
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter K— - Partners and Partnerships › Part PART II— - CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS › Subpart Subpart B— - Distributions by a Partnership
§ 7321
Authority to seize property subject to forfeiture
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 75— - CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter Subchapter C— - Forfeitures › Part PART II— - PROVISIONS COMMON TO FORFEITURES
§ 7322
Delivery of seized personal property to United States marshal
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 75— - CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter Subchapter C— - Forfeitures › Part PART II— - PROVISIONS COMMON TO FORFEITURES
§ 7323
Judicial action to enforce forfeiture
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 75— - CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter Subchapter C— - Forfeitures › Part PART II— - PROVISIONS COMMON TO FORFEITURES
§ 7324
Special disposition of perishable goods
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 75— - CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter Subchapter C— - Forfeitures › Part PART II— - PROVISIONS COMMON TO FORFEITURES
§ 7325
Personal property valued at $100,000 or less
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 75— - CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter Subchapter C— - Forfeitures › Part PART II— - PROVISIONS COMMON TO FORFEITURES
§ 7327
Customs laws applicable
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 75— - CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter Subchapter C— - Forfeitures › Part PART II— - PROVISIONS COMMON TO FORFEITURES
§ 7328
Cross references
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 75— - CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter Subchapter C— - Forfeitures › Part PART II— - PROVISIONS COMMON TO FORFEITURES
§ 733
Basis of distributee partner’s interest
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter K— - Partners and Partnerships › Part PART II— - CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS › Subpart Subpart B— - Distributions by a Partnership
§ 734
Adjustment to basis of undistributed partnership property where section 754 election or substantial basis reduction
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter K— - Partners and Partnerships › Part PART II— - CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS › Subpart Subpart B— - Distributions by a Partnership
§ 7341
Penalty for sales to evade tax
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 75— - CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter Subchapter D— - Miscellaneous Penalty and Forfeiture Provisions
§ 7342
Penalty for refusal to permit entry or examination
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 75— - CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter Subchapter D— - Miscellaneous Penalty and Forfeiture Provisions
§ 7343
Definition of term “person”
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 75— - CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter Subchapter D— - Miscellaneous Penalty and Forfeiture Provisions
§ 7344
Extended application of penalties relating to officers of the Treasury Department
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 75— - CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter Subchapter D— - Miscellaneous Penalty and Forfeiture Provisions
§ 7345
Revocation or denial of passport in case of certain tax delinquencies
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 75— - CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter Subchapter D— - Miscellaneous Penalty and Forfeiture Provisions
§ 735
Character of gain or loss on disposition of distributed property
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter K— - Partners and Partnerships › Part PART II— - CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS › Subpart Subpart B— - Distributions by a Partnership
§ 736
Payments to a retiring partner or a deceased partner’s successor in interest
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter K— - Partners and Partnerships › Part PART II— - CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS › Subpart Subpart B— - Distributions by a Partnership
§ 737
Recognition of precontribution gain in case of certain distributions to contributing partner
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter K— - Partners and Partnerships › Part PART II— - CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS › Subpart Subpart B— - Distributions by a Partnership
§ 74
Prizes and awards
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter B— - Computation of Taxable Income › Part PART II— - ITEMS SPECIFICALLY INCLUDED IN GROSS INCOME
§ 7401
Authorization
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter A— - Civil Actions by the United States
§ 7402
Jurisdiction of district courts
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter A— - Civil Actions by the United States
§ 7403
Action to enforce lien or to subject property to payment of tax
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter A— - Civil Actions by the United States
§ 7404
Authority to bring civil action for estate taxes
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter A— - Civil Actions by the United States
§ 7405
Action for recovery of erroneous refunds
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter A— - Civil Actions by the United States
§ 7406
Disposition of judgments and moneys recovered
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter A— - Civil Actions by the United States
§ 7407
Action to enjoin tax return preparers
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter A— - Civil Actions by the United States
§ 7408
Actions to enjoin specified conduct related to tax shelters and reportable transactions
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter A— - Civil Actions by the United States
§ 7409
Action to enjoin flagrant political expenditures of section 501(c)(3) organizations
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter A— - Civil Actions by the United States
§ 741
Recognition and character of gain or loss on sale or exchange
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter K— - Partners and Partnerships › Part PART II— - CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS › Subpart Subpart C— - Transfers of Interests in a Partnership
§ 7410
Cross references
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter A— - Civil Actions by the United States
§ 742
Basis of transferee partner’s interest
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter K— - Partners and Partnerships › Part PART II— - CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS › Subpart Subpart C— - Transfers of Interests in a Partnership
§ 7421
Prohibition of suits to restrain assessment or collection
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter B— - Proceedings by Taxpayers and Third Parties
§ 7422
Civil actions for refund
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter B— - Proceedings by Taxpayers and Third Parties
§ 7423
Repayments to officers or employees
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter B— - Proceedings by Taxpayers and Third Parties
§ 7424
Intervention
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter B— - Proceedings by Taxpayers and Third Parties
§ 7425
Discharge of liens
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter B— - Proceedings by Taxpayers and Third Parties
§ 7426
Civil actions by persons other than taxpayers
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter B— - Proceedings by Taxpayers and Third Parties
§ 7427
Tax return preparers
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter B— - Proceedings by Taxpayers and Third Parties
§ 7428
Declaratory judgments relating to status and classification of organizations under section 501(c)(3), etc.
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter B— - Proceedings by Taxpayers and Third Parties
§ 7429
Review of jeopardy levy or assessment procedures
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter B— - Proceedings by Taxpayers and Third Parties
§ 743
Special rules where section 754 election or substantial built-in loss
Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter K— - Partners and Partnerships › Part PART II— - CONTRIBUTIONS, DISTRIBUTIONS, AND TRANSFERS › Subpart Subpart C— - Transfers of Interests in a Partnership
§ 7430
Awarding of costs and certain fees
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter B— - Proceedings by Taxpayers and Third Parties
§ 7431
Civil damages for unauthorized inspection or disclosure of returns and return information
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter B— - Proceedings by Taxpayers and Third Parties
§ 7432
Civil damages for failure to release lien
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter B— - Proceedings by Taxpayers and Third Parties
§ 7433
Civil damages for certain unauthorized collection actions
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter B— - Proceedings by Taxpayers and Third Parties
§ 7433A
Civil damages for certain unauthorized collection actions by persons performing services under qualified tax collection contracts
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter B— - Proceedings by Taxpayers and Third Parties
§ 7434
Civil damages for fraudulent filing of information returns
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter B— - Proceedings by Taxpayers and Third Parties
§ 7435
Civil damages for unauthorized enticement of information disclosure
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter B— - Proceedings by Taxpayers and Third Parties
§ 7436
Proceedings for determination of employment status
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter B— - Proceedings by Taxpayers and Third Parties
§ 7437
Cross references
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter B— - Proceedings by Taxpayers and Third Parties
§ 7441
Status
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter C— - The Tax Court › Part PART I— - ORGANIZATION AND JURISDICTION
§ 7442
Jurisdiction
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter C— - The Tax Court › Part PART I— - ORGANIZATION AND JURISDICTION
§ 7443
Membership
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter C— - The Tax Court › Part PART I— - ORGANIZATION AND JURISDICTION
§ 7443A
Special trial judges
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter C— - The Tax Court › Part PART I— - ORGANIZATION AND JURISDICTION
§ 7444
Organization
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter C— - The Tax Court › Part PART I— - ORGANIZATION AND JURISDICTION
§ 7445
Offices
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter C— - The Tax Court › Part PART I— - ORGANIZATION AND JURISDICTION
§ 7446
Times and places of sessions
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter C— - The Tax Court › Part PART I— - ORGANIZATION AND JURISDICTION
§ 7447
Retirement
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter C— - The Tax Court › Part PART I— - ORGANIZATION AND JURISDICTION
§ 7447A
Retirement for special trial judges
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter C— - The Tax Court › Part PART I— - ORGANIZATION AND JURISDICTION
§ 7448
Annuities to surviving spouses and dependent children of judges and special trial judges
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter C— - The Tax Court › Part PART I— - ORGANIZATION AND JURISDICTION
§ 7451
Petitions
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter C— - The Tax Court › Part PART II— - PROCEDURE
§ 7452
Representation of parties
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter C— - The Tax Court › Part PART II— - PROCEDURE
§ 7453
Rules of practice, procedure, and evidence
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter C— - The Tax Court › Part PART II— - PROCEDURE
§ 7454
Burden of proof in fraud, foundation manager, and transferee cases
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter C— - The Tax Court › Part PART II— - PROCEDURE
§ 7455
Service of process
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter C— - The Tax Court › Part PART II— - PROCEDURE
§ 7456
Administration of oaths and procurement of testimony
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter C— - The Tax Court › Part PART II— - PROCEDURE
§ 7457
Witness fees
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter C— - The Tax Court › Part PART II— - PROCEDURE
§ 7458
Hearings
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter C— - The Tax Court › Part PART II— - PROCEDURE
§ 7459
Reports and decisions
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter C— - The Tax Court › Part PART II— - PROCEDURE
§ 7460
Provisions of special application to divisions
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter C— - The Tax Court › Part PART II— - PROCEDURE
§ 7461
Publicity of proceedings
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter C— - The Tax Court › Part PART II— - PROCEDURE
§ 7462
Publication of reports
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter C— - The Tax Court › Part PART II— - PROCEDURE
§ 7463
Disputes involving $50,000 or less
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter C— - The Tax Court › Part PART II— - PROCEDURE
§ 7464
Intervention by trustee of debtor’s estate
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter C— - The Tax Court › Part PART II— - PROCEDURE
§ 7465
Provisions of special application to transferees
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter C— - The Tax Court › Part PART II— - PROCEDURE
§ 7466
Judicial conduct and disability procedures
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter C— - The Tax Court › Part PART II— - PROCEDURE
§ 7470
Administration
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter C— - The Tax Court › Part PART III— - MISCELLANEOUS PROVISIONS
§ 7470A
Judicial conference
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter C— - The Tax Court › Part PART III— - MISCELLANEOUS PROVISIONS
§ 7471
Employees
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter C— - The Tax Court › Part PART III— - MISCELLANEOUS PROVISIONS
§ 7472
Expenditures
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter C— - The Tax Court › Part PART III— - MISCELLANEOUS PROVISIONS
§ 7473
Disposition of fees
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter C— - The Tax Court › Part PART III— - MISCELLANEOUS PROVISIONS
§ 7474
Fee for transcript of record
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter C— - The Tax Court › Part PART III— - MISCELLANEOUS PROVISIONS
§ 7475
Practice fee
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter C— - The Tax Court › Part PART III— - MISCELLANEOUS PROVISIONS
§ 7476
Declaratory judgments relating to qualification of certain retirement plans
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter C— - The Tax Court › Part PART IV— - DECLARATORY JUDGMENTS
§ 7477
Declaratory judgments relating to value of certain gifts
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter C— - The Tax Court › Part PART IV— - DECLARATORY JUDGMENTS
§ 7478
Declaratory judgments relating to status of certain governmental obligations
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter C— - The Tax Court › Part PART IV— - DECLARATORY JUDGMENTS
§ 7479
Declaratory judgments relating to eligibility of estate with respect to installment payments under section 6166
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter C— - The Tax Court › Part PART IV— - DECLARATORY JUDGMENTS
§ 7481
Date when Tax Court decision becomes final
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter D— - Court Review of Tax Court Decisions
§ 7482
Courts of review
Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter D— - Court Review of Tax Court Decisions