Title 26, Chapter 76
Internal Revenue Code — 72 active sections, 1 inactive
Sections in this chapter
- § 7401Authorization
- § 7402Jurisdiction of district courts
- § 7403Action to enforce lien or to subject property to payment of tax
- § 7404Authority to bring civil action for estate taxes
- § 7405Action for recovery of erroneous refunds
- § 7406Disposition of judgments and moneys recovered
- § 7407Action to enjoin tax return preparers
- § 7408Actions to enjoin specified conduct related to tax shelters and reportable transactions
- § 7409Action to enjoin flagrant political expenditures of section 501(c)(3) organizations
- § 7410Cross references
- § 7421Prohibition of suits to restrain assessment or collection
- § 7422Civil actions for refund
- § 7423Repayments to officers or employees
- § 7424Intervention
- § 7425Discharge of liens
- § 7426Civil actions by persons other than taxpayers
- § 7427Tax return preparers
- § 7428Declaratory judgments relating to status and classification of organizations under section 501(c)(3), etc.
- § 7429Review of jeopardy levy or assessment procedures
- § 7430Awarding of costs and certain fees
- § 7431Civil damages for unauthorized inspection or disclosure of returns and return information
- § 7432Civil damages for failure to release lien
- § 7433Civil damages for certain unauthorized collection actions
- § 7433ACivil damages for certain unauthorized collection actions by persons performing services under qualified tax collection contracts
- § 7434Civil damages for fraudulent filing of information returns
- § 7435Civil damages for unauthorized enticement of information disclosure
- § 7436Proceedings for determination of employment status
- § 7437Cross references
- § 7441Status
- § 7442Jurisdiction
- § 7443Membership
- § 7443ASpecial trial judges
- § 7443BRepealed. Pub. L. 110–458, title I, § 108(l) , Dec. 23, 2008 , 122 Stat. 5110 ]Repealed
- § 7444Organization
- § 7445Offices
- § 7446Times and places of sessions
- § 7447Retirement
- § 7448Annuities to surviving spouses and dependent children of judges and special trial judges
- § 7451Fee for filing petition
- § 7452Representation of parties
- § 7453Rules of practice, procedure, and evidence
- § 7454Burden of proof in fraud, foundation manager, and transferee cases
- § 7455Service of process
- § 7456Administration of oaths and procurement of testimony
- § 7457Witness fees
- § 7458Hearings
- § 7459Reports and decisions
- § 7460Provisions of special application to divisions
- § 7461Publicity of proceedings
- § 7462Publication of reports
- § 7463Disputes involving $50,000 or less
- § 7464Intervention by trustee of debtor’s estate
- § 7465Provisions of special application to transferees
- § 7466Judicial conduct and disability procedures
- § 7470Administration
- § 7470AJudicial conference
- § 7471Employees
- § 7472Expenditures
- § 7473Disposition of fees
- § 7474Fee for transcript of record
- § 7475Practice fee
- § 7476Declaratory judgments relating to qualification of certain retirement plans
- § 7477Declaratory judgments relating to value of certain gifts
- § 7478Declaratory judgments relating to status of certain governmental obligations
- § 7479Declaratory judgments relating to eligibility of estate with respect to installment payments under section 6166
- § 7481Date when Tax Court decision becomes final
- § 7482Courts of review
- § 7483Notice of appeal
- § 7484Change of incumbent in office
- § 7485Bond to stay assessment and collection
- § 7486Refund, credit, or abatement of amounts disallowed
- § 7487Cross references
- § 7491Burden of proof
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