Title 26 — Internal Revenue Code
Part I · Chapter 76 — Judicial Proceedings
§ 7445. Offices
Statutory text
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.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
(Aug. 16, 1954, ch. 736, 68A Stat. 880.) · 68A Stat. 880
Enacted · 26 U.S.C. § 7445
(Aug. 16, 1954, ch. 736, 68A Stat. 880.)
Source evidence
Code source credit
(Aug. 16, 1954, ch. 736, 68A Stat. 880.)
0 of 1 references resolved to an enrolled provision · 1 partial
Credits
(Aug. 16, 1954, ch. 736, 68A Stat. 880.)