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
The Tax Court must arrange for its reports to be published in a form useful to the public. The authorized reports are evidence of their contents in federal and state courts without additional authentication.
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.
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.)
- 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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