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26 U.S.C. § 7451 — Petitions
Federal law — U.S. Code and appendices · legal_authorities
**(a) Fees** The Tax Court is authorized to impose a fee in an amount not in excess of $60 to be fixed by the Tax Court for the filing of any petition.
**(b) Tolling of time in certain cases**
(1) **In general** — Notwithstanding any other provision of this title, in any case (including by reason of a lapse in appropriations) in which a filing location is inaccessible or otherwise unavailable to the general public on the date a petition is due, the relevant time period for filing such petition shall be tolled for the number of days within the period of inaccessibility plus an additional 14 days.
(2) **Filing location** — For purposes of this subsection, the term “filing location” means—
(A) the office of the clerk of the Tax Court, or
(B) any on-line portal made available by the Tax Court for electronic filing of petitions.
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Source file: Laws/federal/codes/united-states-code/title-26/section-7451-petitions--d97bca1638.md
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Source location: Title 26, Chapter 76, § 7451; chapter-076-judicial-proceedings.md
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**(a) Fees** The Tax Court is authorized to impose a fee in an amount not in excess of $60 to be fixed by the Tax Court for the filing of any petition.
**(b) Tolling of time in certain cases**
(1) **In general** — Notwithstanding any other provision of this title, in any case (including by reason of a lapse in appropriations) in which a filing location is inaccessible or otherwise unavailable to the general public on the date a petition is due, the relevant time period for filing such petition shall be tolled for the number of days within the period of inaccessibility plus an additional 14 days.
(2) **Filing location** — For purposes of this subsection, the term “filing location” means—
(A) the office of the clerk of the Tax Court, or
(B) any on-line portal made available by the Tax Court for electronic filing of petitions.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** In determining his income tax, each partner shall take into account separately his distributive share of the partnership’s—
(1) gains and losses from sales or exchanges of capital assets held for not more than 1 year,
(2) gains and losses from sales or exchanges of capital assets held for more than 1 year,
(3) gains and losses from sales or exchanges of property described in section 1231 (relating to certain property used in a trade or business and involuntary conversions),
(4) charitable contributions (as defined in section 170(c)),
(5) dividends with respect to which section 1(h)(11) or part VIII of subchapter B applies,
(6) taxes, described in section 901, paid or accrued to foreign countries and to possessions of the United States,
(7) other items of income, gain, loss, deduction, or credit, to the extent provided by regulations prescribed by the Secretary, and
(8) taxable income or loss, exclusive of items requiring separate computation under other paragraphs of this subsection.
**(b) Character of items constituting distributive share** The character of any item of income, gain, loss, deduction, or credit included in a partner’s distributive share under paragraphs (1) through (7) of subsection (a) shall be determined as if such item were realized directly from the source from which realized by the partnership, or incurred in the same manner as incurred by the partnership.
**(c) Gross income of a partner** In any case where it is necessary to determine the gross income of a partner for purposes of this title, such amount shall include his distributive share of the gross income of the partnership.
**(d) Cross reference** For rules relating to procedures for determining the tax treatment of partnership items see subchapter C of chapter
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 702
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Creation of remedy** In a case of actual controversy involving—
(1) a determination by the Secretary with respect to the initial qualification or continuing qualification of a retirement plan under subchapter D of chapter 1, or
(2) a failure by the Secretary to make a determination with respect to—
(A) such initial qualification, or
(B) such continuing qualification if the controversy arises from a plan amendment or plan termination,
upon the filing of an appropriate pleading, the Tax Court may make a declaration with respect to such initial qualification or continuing qualification. Any such declaration shall have the force and effect of a decision of the Tax Court and shall be reviewable as such. For purposes of this section, a determination with respect to a continuing qualification includes any revocation of or other change in a qualification.
**(b) Limitations**
(1) **Petitioner** — A pleading may be filed under this section only by a petitioner who is the employer, the plan administrator, an employee who has qualified under regulations prescribed by the Secretary as an interested party for purposes of pursuing administrative remedies within the Internal Revenue Service, or the Pension Benefit Guaranty Corporation.
(2) **Notice** — For purposes of this section, the filing of a pleading by any petitioner may be held by the Tax Court to be premature, unless the petitioner establishes to the satisfaction of the court that he has complied with the requirements prescribed by regulations of the Secretary with respect to notice to other interested parties of the filing of the request for a determination referred to in subsection (a).
(3) **Exhaustion of administrative remedies** — The Tax Court shall not issue a declaratory judgment or decree under this
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7476
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Creation of remedy** In a case of actual controversy involving—
(1) a determination by the Secretary—
(A) with respect to the initial qualification or continuing qualification of an organization as an organization described in section 501(c)(3) which is exempt from tax under section 501(a) or as an organization described in section 170(c)(2),
(B) with respect to the initial classification or continuing classification of an organization as a private foundation (as defined in section 509(a)),
(C) with respect to the initial classification or continuing classification of an organization as a private operating foundation (as defined in section 4942(j)(3)),
(D) with respect to the initial classification or continuing classification of a cooperative as an organization described in section 521(b) which is exempt from tax under section 521(a), or
(E) with respect to the initial qualification or continuing qualification of an organization as an organization described in section 501(c) (other than paragraph (3)) or 501(d) and exempt from tax under section 501(a), or
(2) a failure by the Secretary to make a determination with respect to an issue referred to in paragraph (1),
upon the filing of an appropriate pleading, the United States Tax Court, the United States Court of Federal Claims, or the district court of the United States for the District of Columbia may make a declaration with respect to such initial qualification or continuing qualification or with respect to such initial classification or continuing classification. Any such declaration shall have the force and effect of a decision of the Tax Court or a final judgment or decree of the district court or the Court of Federal Claims, as the case may be, and shall be reviewable as such. For purposes o
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7428
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Federal law — U.S. Code and appendices · legal_authorities
Page 3918
TITLE 26—INTERNAL REVENUE CODE
§ 7451
7455.
Service of process.
7456.
Administration of oaths and procurement of
testimony.
7457.
Witness fees.
7458.
Hearings.
7459.
Reports and decisions.
7460.
Provisions of special application to divisions.
7461.
Publicity of proceedings.
7462.
Publication of reports.
7463.
Disputes involving $50,000 or less.
7464.
Intervention by trustee of debtor’s estate.
7465.
Provisions of special application to trans-
ferees.
7466.
Judicial conduct and disability procedures.
Editorial Notes
AMENDMENTS
2021—Pub. L. 117–58, div. H, title V, § 80503(b)(2), Nov.
15, 2021, 135 Stat. 1336, substituted ‘‘Petitions’’ for ‘‘Fee
for filing petition’’ in item 7451.
2015—Pub. L. 114–113, div. Q, title IV, § 431(b), Dec. 18,
2015, 129 Stat. 3125, added item 7466.
1998—Pub. L. 105–206, title III, § 3103(b)(2), July 22,
1998, 112 Stat. 731, substituted ‘‘$50,000’’ for ‘‘$10,000’’ in
item 7463.
1984—Pub. L. 98–369, div. A, title IV, § 461(a)(2)(B),
July 18, 1984, 98 Stat. 823, substituted ‘‘$10,000’’ for
‘‘$5,000’’ in item 7463.
1980—Pub. L. 96–589, § 6(c)(2), Dec. 24, 1980, 94 Stat.
3407, added item 7464 and redesignated former item 7464
as 7465.
1978—Pub. L. 95–600, title V, § 502(a)(2)(B), Nov. 6, 1978,
92 Stat. 2879, substituted ‘‘$5,000’’ for ‘‘$1,500’’ in item
7463.
1972—Pub. L. 92–512, title II, § 203(b)(3), Oct. 20, 1972, 86
Stat. 945, substituted ‘‘$1,500’’ for ‘‘$1,000’’ in item 7463.
1969—Pub. L. 91–172, title IX, § 957(b), Dec. 30, 1969, 83
Stat. 733, added item 7463 and redesignated former item
7463 as 7464.
§ 7451. Petitions
(a) Fees
The Tax Court is authorized to impose a fee in
an amount not in excess of $60 to be fixed by the
Tax Court for the filing of any petition.
(b) Tolling of
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 7451
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.