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United States Code

U.S. Code most recently checked for updates: Mar 21, 2023

All TitlesTitle 26Subtitle FChapter 76
Subchapter A [§ 7401 - § 7410] - Civil Actions by the United States
Subchapter B [§ 7421 - § 7437] - Proceedings by Taxpayers and Third Parties
Subchapter C [§ 7441 - § 7479] - The Tax Court
Subchapter D [§ 7481 - § 7487] - Court Review of Tax Court Decisions
Subchapter E [§ 7491 - § 7491] - Burden of Proof
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