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26 U.S.C. 7805. Section 301.1474-1 also issued under 26 U.S.C. 1474(f). Section 301.6011-2 also issued under 26 U.S.C. 6011(e). See Part 301 for more
32 FR 15241, Nov. 3, 1967, unless otherwise noted.
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In the text of this part, integral section references are to sections of the Internal Revenue Code of 1954; decimal section references are to the Code of Federal Regulations.
References in the text to the “Code” are references to sections of the Internal Revenue Code of 1954.
The Commissioner shall be represented by the Chief Counsel for the Internal Revenue Service in the same manner before the Tax Court as he has heretofore been represented in proceedings before such Court. The taxpayer shall continue to be represented in accordance with the rules of practice prescribed by the Court.