26 U.S.C. § 7442 — Jurisdiction
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 59 words · no verdicts yet
This law defines what legal power the Tax Court and its divisions have. That power comes from this title of the tax code, certain older tax laws from 1939, parts of a 1926 revenue law, and any newer laws passed after February 26, 1926.
The Tax Court* and its divisions have exactly the legal power given to them by: this title of the tax code; chapters 1 through 4 of the Internal Revenue Code of 1939*; titles II and III of the Revenue Act of 1926; or any law passed after February 26, 1926.
The Tax Court* and its divisions shall have such jurisdiction as is conferred on them by this title, by chapters 1, 2, 3, and 4 of the Internal Revenue Code of 1939*, by title II and title III of the Revenue Act of 1926 (44 Stat. 10–87), or by laws enacted subsequent to February 26, 1926.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 879.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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