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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 E — Burden of Proof
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Subch. D
Court Review of Tax Court Decisions
Subchapter E — Burden of Proof
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§7491
Burden of proof
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Subch. D
Court Review of Tax Court Decisions
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