26 U.S.C. § 7462 — Publication of reports

submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 87 words · no verdicts yet

in plain englishAI-generated · not legal advice

The Tax Court must publish its reports through the Government Publishing Office. Once published this way, they count as solid proof of what the Tax Court decided in any U.S. or state court, without needing extra proof. The reports can be sold like other government documents.

The Tax Court must arrange for the Government Publishing Office to publish its reports, in whatever form and manner works best for informing and serving the public. Once published this way, the reports count as good evidence of what the Tax Court actually decided, in any U.S. or state court, without needing any further proof. These published reports can be sold the same way other public documents are sold.

the actual law source: uscode.house.gov ↗public domain

The Tax Court shall provide for the publication of its reports at the Government Publishing Office in such form and manner as may be best adapted for public information and use, and such authorized publication shall be competent evidence of the reports of the Tax Court therein contained in all courts of the United States and of the several States without any further proof or authentication thereof. Such reports shall be subject to sale in the same manner and upon the same terms as other public documents.

Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 887; Pub. L. 113–235, div. H, title I, § 1301(b), Dec. 16, 2014, 128 Stat. 2537.)

history & why it existsrecord from the source credit

1954Enacted · Act of Aug. 16, 1954, ch. 736
2014Amended · Pub. L. 113-235 · 128 Stat. 2537

A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.

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