§ 7446. Times and places of sessions

Statutory text

The times and places of the sessions of the Tax Court and of its divisions shall be prescribed by the chief judge with a view to securing reasonable opportunity to taxpayers to appear before the Tax Court or any of its divisions, with as little inconvenience and expense to taxpayers as is practicable.

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.

1954
(Aug. 16, 1954, ch. 736, 68A Stat. 880.) · 68A Stat. 880
Enacted · 26 U.S.C. § 7446
(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.)