26 USC Subtitle F, CHAPTER 76, Subchapter C: Front Matter
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26 USC Subtitle F, CHAPTER 76, Subchapter C: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 76-JUDICIAL PROCEEDINGSSubchapter C-The Tax Court
Jump To: MiscellaneousAmendments

Subchapter C-The Tax Court

Part
I.
Organization and jurisdiction.
II.
Procedure.
III.
Miscellaneous provisions.
IV.
Declaratory judgments.

        

Editorial Notes

Amendments

1976- Pub. L. 94–455, title X, §1042(d)(2)(F), Oct. 4, 1976, 90 Stat. 1639 , struck out in item relating to part IV "relating to qualification of certain retirement plans" after "Declaratory judgments".

1974- Pub. L. 93–406, title II, §1041(c), Sept. 2, 1974, 88 Stat. 951 , inserted item relating to part IV.