Subchapter C: The Tax Court
Part I: ORGANIZATION AND JURISDICTION
- Section 7441: Status
- Section 7442: Jurisdiction
- Section 7443: Membership
- Section 7443A: Special trial judges
- [Section 7443B: Repealed. Pub. L. 110–458, title I, § 108(l), Dec. 23, 2008, 122 Stat. 5110]
- Section 7444: Organization
- Section 7445: Offices
- Section 7446: Times and places of sessions
- Section 7447: Retirement
- Section 7448: Annuities to surviving spouses and dependent children of judges and special trial judges
Part II: PROCEDURE
- Section 7451: Fee for filing petition
- Section 7452: Representation of parties
- Section 7453: Rules of practice, procedure, and evidence
- Section 7454: Burden of proof in fraud, foundation manager, and transferee cases
- Section 7455: Service of process
- Section 7456: Administration of oaths and procurement of testimony
- Section 7457: Witness fees
- Section 7458: Hearings
- Section 7459: Reports and decisions
- Section 7460: Provisions of special application to divisions
- Section 7461: Publicity of proceedings
- Section 7462: Publication of reports
- Section 7463: Disputes involving $50,000 or less
- Section 7464: Intervention by trustee of debtor’s estate
- Section 7465: Provisions of special application to transferees
- Section 7466: Judicial conduct and disability procedures
Part IV: DECLARATORY JUDGMENTS
- Section 7476: Declaratory judgments relating to qualification of certain retirement plans
- Section 7477: Declaratory judgments relating to value of certain gifts
- Section 7478: Declaratory judgments relating to status of certain governmental obligations
- Section 7479: Declaratory judgments relating to eligibility of estate with respect to installment payments under section 6166