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26 U.S.C. § 7441Status

submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 64 words · no verdicts yet

in plain englishAI-generated · not legal advice

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.

This section creates the United States Tax Court as a court of record under Article I of the Constitution of the United States. The Tax Court's members are its chief judge and its other judges. The Tax Court is not an executive branch agency — it is independent of the executive branch of the government.
the actual law source: uscode.house.gov ↗public domain

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.)

history & why it existsrecord from the source credit
  • 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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