---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch76/schE"
level: "subchapter"
label: "Subchapter E"
heading: "Burden of Proof"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch76-schE"
sections_count: 1
---

# Subchapter E — Burden of Proof

Title 26 — Internal Revenue Code › Subtitle F — Procedure and Administration › Chapter 76 — Judicial Proceedings

## Sections

- [§7491. Burden of proof](/usc/26/7491.md)