Treasury Regulations (26 C.F.R.)

26 CFR § 301.7461-1

Publicity of proceedings.

Official textecfr.govlast amended

All reports of the Tax Court and all evidence received by the Tax Court and its divisions, including a transcript of the stenographic report of the hearings, shall be public records open to the inspection of the public; except that after the decision of the Tax Court in any proceeding has become final the Tax Court may, upon motion of the taxpayer or the Commissioner, permit the withdrawal by the party entitled thereto of the originals of books, documents, and records, and of models, diagrams, and other exhibits, introduced in evidence before the Tax Court or any of its divisions; or the Tax Court may, on its own action, make such other disposition thereof as it deems advisable.

declaratory judgments relating to qualification of certain retirement plans

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In this part (40 sections)
  1. 301.7429-2 · Review of jeopardy and termination assessment and jeopardy…
  2. 301.7429-3 · Review of jeopardy and termination assessment and jeopardy…
  3. 301.7430-0 · Table of contents.
  4. 301.7430-1 · Exhaustion of administrative remedies.
  5. 301.7430-2 · Requirements and procedures for recovery of reasonable…
  6. 301.7430-3 · Administrative proceeding and administrative proceeding…
  7. 301.7430-4 · Reasonable administrative costs.
  8. 301.7430-5 · Prevailing party.
  9. 301.7430-6 · Effective/applicability dates.
  10. 301.7430-7 · Qualified offers.
  11. 301.7430-8 · Administrative costs incurred in damage actions for…
  12. 301.7432-1 · Civil cause of action for failure to release a lien.
  13. 301.7433-1 · Civil cause of action for certain unauthorized collection…
  14. 301.7433-2 · Civil cause of action for violation of section 362 or 524…
  15. 301.7452-1 · Representation of parties.
  16. 301.7454-1 · Burden of proof in fraud and transferee cases.
  17. 301.7454-2 · Burden of proof in foundation manager, etc. cases.
  18. 301.7456-1 · Administration of oaths and procurement of testimony;…
  19. 301.7457-1 · Witness fees.
  20. 301.7458-1 · Hearings.
  21. 301.7461-1 · Publicity of proceedings.
  22. 301.7476-1 · Declaratory judgments.
  23. 301.7477-1 · Declaratory judgments relating to the value of certain…
  24. 301.7481-1 · Date when Tax Court decision becomes final; decision…
  25. 301.7482-1 · Courts of review; venue.
  26. 301.7483-1 · Petition for review.
  27. 301.7484-1 · Change of incumbent in office.
  28. 301.7502-1 · Timely mailing of documents and payments treated as timely…
  29. 301.7503-1 · Time for performance of acts where last day falls on…
  30. 301.7505-1 · Sale of personal property acquired by the United States.
  31. 301.7506-1 · Administration of real estate acquired by the United…
  32. 301.7507-1 · Banks and trust companies covered.
  33. 301.7507-2 · Scope of section generally.
  34. 301.7507-3 · Segregated or transferred assets.
  35. 301.7507-4 · Unsegregated assets.
  36. 301.7507-5 · Earnings.
  37. 301.7507-6 · Abatement and refund.
  38. 301.7507-7 · Establishment of immunity.
  39. 301.7507-8 · Procedure during immunity.
  40. 301.7507-9 · Termination of immunity.
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