The Tax Court

The Tax Court

In Legislation

The Tax Court in the U.S. Code: Title 26, Subtitle F, Chapter 76, Subchapter C

The current, permanent, in-force federal laws regulating the tax court are compiled in the United States Code under Title 26, Subtitle F, Chapter 76, Subchapter C. It constitutes “prima facie” evidence of statutes relating to Tax Administration (including the tax court) 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 the tax court) by chapter and subchapter.