United States Code

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Subchapter C—The Tax Court

Part

Organization and jurisdiction.

II.

Procedure.

III.

Miscellaneous provisions.

IV.

Declaratory judgments.

Editorial Notes

Amendments

1976—Pub. L. 94–455, title X, §1042(d)(2)(F), Oct. 4, 1976, 90 Stat. 1639, struck out in item relating to part IV "relating to qualification of certain retirement plans" after "Declaratory judgments".

1974—Pub. L. 93–406, title II, §1041(c), Sept. 2, 1974, 88 Stat. 951, inserted item relating to part IV.