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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 D — Court Review of Tax Court Decisions
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Subch. C
The Tax Court
Subch. E
Burden of Proof
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Subchapter D — Court Review of Tax Court Decisions
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§7481
Date when Tax Court decision becomes final
§7482
Courts of review
§7483
Notice of appeal
§7484
Change of incumbent in office
§7485
Bond to stay assessment and collection
§7486
Refund, credit, or abatement of amounts disallowed
§7487
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Subch. C
The Tax Court
Subch. E
Burden of Proof
›
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