---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch76"
level: "chapter"
label: "Chapter 76"
heading: "Judicial Proceedings"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch76"
sections_count: 74
---

# Chapter 76 — Judicial Proceedings

Title 26 — Internal Revenue Code › Subtitle F — Procedure and Administration

## Contents

- [Subchapter A — Civil Actions by the United States](/usc/26/stF-ch76-schA.md)
- [Subchapter B — Proceedings by Taxpayers and Third Parties](/usc/26/stF-ch76-schB.md)
- [Subchapter C — The Tax Court](/usc/26/stF-ch76-schC.md)
- [Subchapter D — Court Review of Tax Court Decisions](/usc/26/stF-ch76-schD.md)
- [Subchapter E — Burden of Proof](/usc/26/stF-ch76-schE.md)