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U.S. Code
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TITLE 26 - INTERNAL REVENUE...
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Subtitle F—Procedure and Ad...
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CHAPTER 76—JUDICIAL PROCEED...
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Subchapter C—The Tax Court ...
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PART IV—DECLARATORY JUDGMENTS (§§ 7476 – 7479)
PART IV—DECLARATORY JUDGMENTS (§§ 7476 – 7479)
§ 7476. Declaratory judgments relating to qualification of certain retirement plans
§ 7477. Declaratory judgments relating to value of certain gifts
§ 7478. Declaratory judgments relating to status of certain governmental obligations
§ 7479. Declaratory judgments relating to eligibility of estate with respect to installment payments under section 6166