Subchapter C. The Tax Court

• PART I [§ 7441 - § 7448] - ORGANIZATION AND JURISDICTION
• PART II [§ 7451 - § 7466] - PROCEDURE
• PART III [§ 7470 - § 7475] - MISCELLANEOUS PROVISIONS
• PART IV [§ 7476 - § 7479] - DECLARATORY JUDGMENTS