XXXVIII
INTERNAL REVENUE CODE OF 1954
C H A P T E R 75. Crimes, Other Offenses, and Forfeitures—Continued SUBCHAPTER C, Forfeitures—Continued
Part II. Provisions common to forfeitures—Continued Sec. 7326. Disposal of forfeited or abandoned property in special cases Sec. 7327. Customs laws applicable Sec. 7328. Confiscation of matches exported Sec. 7329. Cross references SUBCHAPTER D, Miscellaneous penalty and forfeiture provisions. Sec. 7341. Penalty for sales to evade tax Sec. 7342. P e n a l t y for refusal to permit entry or examination 1 Sec. 7343. Definition of term " p e r s o n " Sec. 7344. E x t e n d e d application of penalties relating to officers of the Treasury Department C H A P T E R 76. Judicial Proceedings. SUBCHAPTER A. Civil actions by the United States. Sec. 7401, Authorization Sec. 7402. Jurisdiction of district courts Sec. 7403. Action to enforce lien or to subject property to payment of tax.__ Sec. 7404. Authority to bring civil action for estate taxes Sec. 7405, Action for recovery of erroneous refunds Sec. 7406, Disposition of j u d g m e n t s and moneys recovered Sec. 7407, Cross r e f e r e n c e s - - SUBCHAPTER B, Proceedings by tax p a y e r s. Sec. 7421. Prohibition of suits to restrain assessment of collection Sec. 7422. Civil actions for refund Sec. 7423. R e payments to officers or employees Sec. 7424, Civil action to clear title to property Sec. 7425. Cross r e f e r e n c e s. - _
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SUBCHAPTER C. The Tax Court,
Part I. Organization and jurisdiction. Sec. 7441. S t a t u s Sec. 7442. Jurisdiction __-_ Sec. 7443, Membership . Sec. 7444, Organization -_ Sec, 7445. Offices Sec. 7446. Times and places of sessions Sec. 7447. Retirement Part 11, Procedure. Sec. 7451. F e e for filing petition Sec, 7452. Representation of parties Sec. 7453. Rules of practice, procedure, and e v i d e n c e - . Sec. 7454. Burden of proof in fraud and transferee casesSec, 7455. Service of process Sec, 7456, Administration of o a t h s and procurement of testimony . Sec. 7457. Witness fees Sec. 7458. Hearings Sec. 7459. Report s and decisions Sec. 7460. Provisions of special application to divisionsSec. 7461, Publicity of proceedings Sec. 7462. Pubfication of reports Sec. 7463, Provisions of special application to transferees--Part III, Miscellaneous provisions. Sec. 7471, Employees Sec. 7472, Expenditures _Sec. 7473. Disposition of fees Sec. 7474. Fee for transcript of record . SUBCHAPTER D. Court review of T a x Court decisions. Sec. 7481. Date when T a x Court decision becomes final. Sec. 7482. Courts of review Sec. 7483, Petition for review
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