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United States Code
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Title 26 — Internal Revenue Code
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Subtitle F — Procedure and Administration
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Chapter 76 — Judicial Proceedings
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Subchapter C — The Tax Court
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Subch. B
Proceedings by Taxpayers and Third Parties
Subch. D
Court Review of Tax Court Decisions
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Subchapter C — The Tax Court
Search Subchapter C full text →
Pt. I
Organization and Jurisdiction
§§7441 to 7448
Pt. II
Procedure
§§7451 to 7466
Pt. III
Miscellaneous Provisions
§§7470 to 7475
Pt. IV
Declaratory Judgments
§§7476 to 7479
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Subch. B
Proceedings by Taxpayers and Third Parties
Subch. D
Court Review of Tax Court Decisions
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