CHAPTER 76—JUDICIAL PROCEEDINGS (§§ 7401—7491)
- Subchapter A—Civil Actions by the United States (§§ 7401—7410)
- Subchapter B—Proceedings by Taxpayers and Third Parties (§§ 7421—7437)
- Subchapter C—The Tax Court (§§ 7441—7479)
- Subchapter D—Court Review of Tax Court Decisions (§§ 7481—7487)
- Subchapter E—Burden of Proof (§ 7491)