Title 26, Chapter 76
Internal Revenue Code — 74 sections
- § 7401 Section 7401 - Authorization
- § 7402 Section 7402 - Jurisdiction of district courts
- § 7403 Section 7403 - Action to enforce lien or to subject property to payment of tax
- § 7404 Section 7404 - Authority to bring civil action for estate taxes
- § 7405 Section 7405 - Action for recovery of erroneous refunds
- § 7406 Section 7406 - Disposition of judgments and moneys recovered
- § 7407 Section 7407 - Action to enjoin tax return preparers
- § 7408 Section 7408 - Actions to enjoin specified conduct related to tax shelters and reportable transactions
- § 7409 Section 7409 - Action to enjoin flagrant political expenditures of section 501(c)(3) organizations
- § 7410 Section 7410 - Cross references
- § 7421 Section 7421 - Prohibition of suits to restrain assessment or collection
- § 7422 Section 7422 - Civil actions for refund
- § 7423 Section 7423 - Repayments to officers or employees
- § 7424 Section 7424 - Intervention
- § 7425 Section 7425 - Discharge of liens
- § 7426 Section 7426 - Civil actions by persons other than taxpayers
- § 7427 Section 7427 - Tax return preparers
- § 7428 Section 7428 - Declaratory judgments relating to status and classification of organizations under section 501(c)(3), etc.
- § 7429 Section 7429 - Review of jeopardy levy or assessment procedures
- § 7430 Section 7430 - Awarding of costs and certain fees
- § 7431 Section 7431 - Civil damages for unauthorized inspection or disclosure of returns and return information
- § 7432 Section 7432 - Civil damages for failure to release lien
- § 7433 Section 7433 - Civil damages for certain unauthorized collection actions
- § 7433A Section 7433A - Civil damages for certain unauthorized collection actions by persons performing services under qualified tax collection contracts
- § 7434 Section 7434 - Civil damages for fraudulent filing of information returns
- § 7435 Section 7435 - Civil damages for unauthorized enticement of information disclosure
- § 7436 Section 7436 - Proceedings for determination of employment status
- § 7437 Section 7437 - Cross references
- § 7441 Section 7441 - Status
- § 7442 Section 7442 - Jurisdiction
- § 7443 Section 7443 - Membership
- § 7443A Section 7443A - Special trial judges
- § 7443B Section 7443B - Repealed. Pub. L. 110–458, title I , § 108(l), Dec. 23, 2008 , 122 Stat. 5110 ]
- § 7444 Section 7444 - Organization
- § 7445 Section 7445 - Offices
- § 7446 Section 7446 - Times and places of sessions
- § 7447 Section 7447 - Retirement
- § 7447A Section 7447A - Retirement for special trial judges
- § 7448 Section 7448 - Annuities to surviving spouses and dependent children of judges and special trial judges
- § 7451 Section 7451 - Fee for filing petition
- § 7452 Section 7452 - Representation of parties
- § 7453 Section 7453 - Rules of practice, procedure, and evidence
- § 7454 Section 7454 - Burden of proof in fraud, foundation manager, and transferee cases
- § 7455 Section 7455 - Service of process
- § 7456 Section 7456 - Administration of oaths and procurement of testimony
- § 7457 Section 7457 - Witness fees
- § 7458 Section 7458 - Hearings
- § 7459 Section 7459 - Reports and decisions
- § 7460 Section 7460 - Provisions of special application to divisions
- § 7461 Section 7461 - Publicity of proceedings
- § 7462 Section 7462 - Publication of reports
- § 7463 Section 7463 - Disputes involving $50,000 or less
- § 7464 Section 7464 - Intervention by trustee of debtor’s estate
- § 7465 Section 7465 - Provisions of special application to transferees
- § 7466 Section 7466 - Judicial conduct and disability procedures
- § 7470 Section 7470 - Administration
- § 7470A Section 7470A - Judicial conference
- § 7471 Section 7471 - Employees
- § 7472 Section 7472 - Expenditures
- § 7473 Section 7473 - Disposition of fees
- § 7474 Section 7474 - Fee for transcript of record
- § 7475 Section 7475 - Practice fee
- § 7476 Section 7476 - Declaratory judgments relating to qualification of certain retirement plans
- § 7477 Section 7477 - Declaratory judgments relating to value of certain gifts
- § 7478 Section 7478 - Declaratory judgments relating to status of certain governmental obligations
- § 7479 Section 7479 - Declaratory judgments relating to eligibility of estate with respect to installment payments under section 6166
- § 7481 Section 7481 - Date when Tax Court decision becomes final
- § 7482 Section 7482 - Courts of review
- § 7483 Section 7483 - Notice of appeal
- § 7484 Section 7484 - Change of incumbent in office
- § 7485 Section 7485 - Bond to stay assessment and collection
- § 7486 Section 7486 - Refund, credit, or abatement of amounts disallowed
- § 7487 Section 7487 - Cross references
- § 7491 Section 7491 - Burden of proof