US Code

Home

Home / Title 26 / Subtitle F Procedure and Administration / Chapter 76 JUDICIAL PROCEEDINGS / Subchapter E Burden of Proof

Public Law 119-73 (01/23/2026)

Subchapter E Burden of Proof

Browse 0 units and 1 sections in Subchapter E Burden of Proof of Title 26.

Sections in Subchapter E

§ 7491 Burden of proof

Previous subchapter Subchapter D Court Review of Tax Court Decisions

Legal citation 26 U.S.C. Subchapter E Burden of Proof

Web citation

US Code, Subchapter E Burden of Proof, Title 26, https://uscode.ecfr.io/title/26/subtitle/f/chapter/76/subchapter/e. Public Law 119-73 (01/23/2026). Retrieved 2026-04-17 from https://uscode.ecfr.io/title/26/subtitle/f/chapter/76/subchapter/e