26 U.S.C. § 7441 — Status
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 64 words · no verdicts yet
This law creates the United States Tax Court as a court under Article I of the Constitution. Its members are the chief judge and the other Tax Court judges. The Tax Court is independent — it is not part of the executive branch.
There is hereby established, under article I of the Constitution of the United States, a court of record to be known as the United States Tax Court*. The members of the Tax Court shall be the chief judge and the judges of the Tax Court. The Tax Court is not an agency of, and shall be independent of, the executive branch of the Government.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 879; Pub. L. 91–172, title IX, § 951, Dec. 30, 1969, 83 Stat. 730; Pub. L. 114–113, div. Q, title IV, § 441, Dec. 18, 2015, 129 Stat. 3126.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1969Amended · Pub. L. 91-172 · 83 Stat. 730
- 2015Amended · Pub. L. 114-113 · 129 Stat. 3126
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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