§ 7461. Publicity of proceedings

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.

1. 1954

   Aug. 16, 1954, ch. 736, 68A Stat. 887 · 68A Stat. 887

   Enacted · 26 U.S.C. § 7461

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

   Source evidence

   Code source credit
   Aug. 16, 1954, ch. 736, 68A Stat. 887

2. 1976

   Pub. L. 94–455 title XIX § 1906(b)(13)(A) · 90 Stat. 1520

   Struck · 26 U.S.C. § 7461

   Pub. L. 94–455 struck out “or his delegate” after “Secretary”

   Source evidence

   Code amendment note
   Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

   Enacted provision · exact public law section
   (A) The Internal Revenue Code of 1954, as amended by this Act, is amended by striking out “Secretary or his delegate” each place it appears and inserting in lieu thereof “Secretary”.

3. 1984

   Tax Reform Act of 1984

   Pub. L. 98–369 div. A title IV § 465(a) · 98 Stat. 494

   1. Changed · 26 U.S.C. § 7461

      Pub. L. 98–369, in amending section generally

   2. Amended · 26 U.S.C. § 7461

      Pub. L. 98–369, in designated existing provisions as subsecs. (a) and (b)(2)

   3. Added · 26 U.S.C. § 7461

      Pub. L. 98–369, in added subsec. (b)(1), and in subsec. (b)(2), as so designated

   4. Struck · 26 U.S.C. § 7461

      Pub. L. 98–369, in struck out reference to the Secretary’s delegate

   Source evidence

   Code amendment note
   Pub. L. 98–369, in amending section generally, designated existing provisions as subsecs. (a) and (b)(2), added subsec. (b)(1), and in subsec. (b)(2), as so designated, struck out reference to the Secretary’s delegate.

   Enacted provision · exact public law section
   (a) In General.— Section 7461 (relating to publicity of proceedings) 26 USC 7461. is amended to read as follows: “SEC. 7461. PUBLICITY OF PROCEEDINGS. “(a) General Rule.— Except as provided in subsection (b), all reports of the Tax Court and all evidence received by the Tax Court and its divisions, including a transcript of the stenographic report of the hearings, shall be public records open to the inspection of the public. “(b) Exceptions.— “(1) Trade secrets or other confidential information.— The Tax Court may make any provision which is necessary to prevent the disclosure of trade secrets or other confidential information, including a provision that any document or information be placed under seal to be opened only as directed by the court. “(2) Evidence, etc.— After the decision of the Tax Court in any proceeding has become final, the Tax Court may, upon motion of the taxpayer or the Secretary, permit the withdrawal by the party entitled thereto of originals of books, documents, and records, and of models, diagrams, and other exhibits, introduced in evidence before the Tax Court or any division; or the Tax Court may, on its own motion, make such other disposition thereof as it deems advisable.”

   Effective date note
   Pub. L. 98–369, div. A, title IV, § 465(b), July 18, 1984, 98 Stat. 825, provided that: “The amendment made by subsection (a) [amending this section] shall take effect on the date of the enactment of this Act [July 18, 1984].”

5 of 6 references resolved to an enrolled provision · 1 partial