U.S. Code / Title 26 — Internal Revenue Code / Subtitle F—Procedure and AdministrationTitle 26ChapterChapter 76—Judicial ProceedingsContentsSubchapter A—Civil Actions by the United StatesSubchapter B—Proceedings by Taxpayers and Third PartiesSubchapter C—The Tax CourtSubchapter D—Court Review of Tax Court DecisionsSubchapter E—Burden of Proof
