Govregs
U.S. Code Regulations Constitution Journal Apps
  1. U.S. Code
    All Titles
  2. title 26
    INTERNAL REVENUE CODE
  3. subtitle F
    Procedure and Administration
  4. chapter 76
    JUDICIAL PROCEEDINGS
  5. subchapter C
    The Tax Court
  6. part II
    PROCEDURE

Part II. PROCEDURE

  • § 7451 - Petitions
  • § 7452 - Representation of parties
  • § 7453 - Rules of practice, procedure, and evidence
  • § 7454 - Burden of proof in fraud, foundation man­ager, and transferee cases
  • § 7455 - Service of process
  • § 7456 - Administration of oaths and procurement of testimony
  • § 7457 - Witness fees
  • § 7458 - Hearings
  • § 7459 - Reports and decisions
  • § 7460 - Provisions of special application to divisions
  • § 7461 - Publicity of proceedings
  • § 7462 - Publication of reports
  • § 7463 - Disputes involving $50,000 or less
  • § 7464 - Intervention by trustee of debtor’s estate
  • § 7465 - Provisions of special application to transferees
  • § 7466 - Judicial conduct and disability procedures
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