---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch76/schC/ptIV"
level: "part"
label: "Part IV"
heading: "Declaratory Judgments"
release: "119-102"
url: "https://uscodex.org/usc/26/stF-ch76-schC-ptIV"
sections_count: 4
---

# Part IV — Declaratory Judgments

Title 26 — Internal Revenue Code › Subtitle F — Procedure and Administration › Chapter 76 — Judicial Proceedings › Subchapter C — The Tax Court

## Sections

- [§7476. Declaratory judgments relating to qualification of certain retirement plans](/usc/26/7476.md)
- [§7477. Declaratory judgments relating to value of certain gifts](/usc/26/7477.md)
- [§7478. Declaratory judgments relating to status of certain governmental obligations](/usc/26/7478.md)
- [§7479. Declaratory judgments relating to eligibility of estate with respect to installment payments under section 6166](/usc/26/7479.md)