Title 26 — Internal Revenue Code
Part II · Chapter 76 — Judicial Proceedings
§ 7462. Publication of reports
Statutory text
The Tax Court shall provide for the publication of its reports at the Government Publishing Office in such form and manner as may be best adapted for public information and use, and such authorized publication shall be competent evidence of the reports of the Tax Court therein contained in all courts of the United States and of the several States without any further proof or authentication thereof. Such reports shall be subject to sale in the same manner and upon the same terms as other public documents.
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. 887 · 68A Stat. 887
Enacted · 26 U.S.C. § 7462
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
Statutory Notes and Related Subsidiaries
Change of Name
“Government Publishing Office” substituted for “Government Printing Office” in text on authority of section 1301(b) of Pub. L. 113–235, set out as a note preceding section 301 of Title 44, Public Printing and Documents.
Credits
1954–2014 · 2 acts
- 1954Aug. 16, 1954, ch. 736, 68A Stat. 887
- 2014Pub. L. 113–235, div. H, title I, § 1301(b), , 128 Stat. 2537.
Show as published
(Aug. 16, 1954, ch. 736, 68A Stat. 887; Pub. L. 113–235, div. H, title I, § 1301(b), , 128 Stat. 2537.)