§ 7460. Provisions of special application to divisions

Statutory text

Hearings, determinations, and reports

A division shall hear, and make a determination upon, any proceeding instituted before the Tax Court and any motion in connection therewith, assigned to such division by the chief judge, and shall make a report of any such determination which constitutes its final disposition of the proceeding.

Effect of action by a division

The report of the division shall become the report of the Tax Court within 30 days after such report by the division, unless within such period the chief judge has directed that such report shall be reviewed by the Tax Court. Any preliminary action by a division which does not form the basis for the entry of the final decision shall not be subject to review by the Tax Court except in accordance with such rules as the Tax Court may prescribe. The report of a division shall not be a part of the record in any case in which the chief judge directs that such report shall be reviewed by the Tax Court.

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. 887.) · 68A Stat. 887
Enacted · 26 U.S.C. § 7460
(Aug. 16, 1954, ch. 736, 68A Stat. 887.)
Source evidence
Code source credit
(Aug. 16, 1954, ch. 736, 68A Stat. 887.)

0 of 1 references resolved to an enrolled provision · 1 partial

Credits

(Aug. 16, 1954, ch. 736, 68A Stat. 887.)