26 USC Subtitle F, CHAPTER 76, Subchapter C, PART IV: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 76-JUDICIAL PROCEEDINGSSubchapter C-The Tax CourtPART IV-DECLARATORY JUDGMENTS

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PART IV-DECLARATORY JUDGMENTS

Sec.

7476.

Declaratory judgments relating to qualification of certain retirement plans.

7477.

Declaratory judgments relating to value of certain gifts.

7478.

Declaratory judgments relating to status of certain governmental obligations.

7479.

Declaratory judgments relating to eligibility of estate with respect to installment payments under section 6166.

Editorial Notes

Amendments

1997- Pub. L. 105–34, title V, §§505(b), 506(c)(2), Aug. 5, 1997, 111 Stat. 855 , 856, added items 7477 and 7479.

1984- Pub. L. 98–369, div. A, title I, §131(e)(2)(B), July 18, 1984, 98 Stat. 665 , struck out item 7477 "Declaratory judgments relating to transfers of property from the United States".

1978- Pub. L. 95–600, title III, §336(c)(2), Nov. 6, 1978, 92 Stat. 2842 , added item 7478.

1976- Pub. L. 94–455, title X, §1042(d)(2)(D), (E), Oct. 4, 1976, 90 Stat. 1639 , struck out in part heading "RELATING TO QUALIFICATIONS OF CERTAIN RETIREMENT PLANS" after "DECLARATORY JUDGMENTS", inserted "relating to qualification of certain retirement plans" after "Declaratory judgments" in item 7476, and added item 7477.

1974- Pub. L. 93–406, title II, §1041(a), Sept. 2, 1974, 88 Stat. 949 , added part heading and analysis of sections.