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NOTES:
Subchapter
Sec.[1]
A.
Civil actions by the United States
7401
Section numbers editorially supplied.
B.
Proceedings by Taxpayers and Third Parties
7421
C.
The Tax Court
7441
D.
Court review of Tax Court decisions
7481
E.
Burden of proof
7491
Footnotes
[1] Section numbers editorially supplied.
Amendments
1998—Pub. L. 105–206, title III, § 3001(b), July 22, 1998, 112 Stat. 727, added item for subchapter E.
1976—Pub. L. 94–455, title XIX, § 1952(n)(4)(B), Oct. 4, 1976, 90 Stat. 1846, struck out item for subchapter E “Miscellaneous provisions”.
1966—Pub. L. 89–719, title I, § 110(d)(3), Nov. 2, 1966, 80 Stat. 1145, substituted “Taxpayers and Third Parties” for “taxpayers” in item for subchapter B.
Footnotes
[1] Section numbers editorially supplied.
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