Proceedings by Taxpayers and Third Parties

Proceedings by Taxpayers and Third Parties

In Legislation

Proceedings by Taxpayers and Third Parties in the U.S. Code: Title 26, Subtitle F, Chapter 76, Subchapter B

The current, permanent, in-force federal laws regulating proceedings by taxpayers and third parties are compiled in the United States Code under Title 26, Subtitle F, Chapter 76, Subchapter B. It constitutes “prima facie” evidence of statutes relating to Tax Administration (including proceedings by taxpayers and third parties) of the United States. The reader can further narrow his/her legal research of the general topic (in this case, Judicial Proceedings of the US Code, including proceedings by taxpayers and third parties) by chapter and subchapter.