26 U.S.C. § 7484 — Change of incumbent in office
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 34 words · no verdicts yet
If a new Secretary of the Treasury takes office during a court appeal, the case does not need to be updated with the new Secretary's name. Cases about Tax Court decisions can keep moving forward without that change.
When the person holding the office of Secretary* changes, no appellate court reviewing a Tax Court* decision needs to substitute the new Secretary's name into a pending case.
When the incumbent of the office of Secretary* changes, no substitution of the name of his successor shall be required in proceedings pending before any appellate court reviewing the action of the Tax Court*.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 891; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
all 0 arguments · sorted by: best
no arguments yet — make the first case