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26 U.S.C. § 7455 — Service of process
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 37 words · no verdicts yet
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A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
the actual law source: uscode.house.gov ↗public domain
The mailing by certified mail or registered mail of any pleading, decision, order, notice, or process in respect of proceedings before the Tax Court* shall be held sufficient service of such pleading, decision, order, notice, or process.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 884; Pub. L. 85–866, title I, § 89(b), Sept. 2, 1958, 72 Stat. 1665.)
history & why it existsrecord from the source credit
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1958Amended · Pub. L. 85-866 · 72 Stat. 1665
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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