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26 U.S.C. § 7445 — Offices
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 32 words · no verdicts yet
in plain englishAI-generated · not legal advice
The Tax Court's main office is in Washington, D.C. But the Tax Court and its divisions can meet anywhere in the United States.
The Tax Court's main office is in the District of Columbia. However, the Tax Court* itself, or any of its individual divisions, may hold sessions at any location within the United States.
the actual law source: uscode.house.gov ↗public domain
The principal office of the Tax Court* shall be in the District of Columbia, but the Tax Court or any of its divisions may sit at any place within the United States.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 880.)
history & why it existsrecord from the source credit
- 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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