26 USC Subtitle F, CHAPTER 76, Subchapter E: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 76-JUDICIAL PROCEEDINGSSubchapter E-Burden of Proof
Subchapter E-Burden of Proof
Sec.
7491.
Burden of proof.