FEDERAL · 26 U.S.C. · Chapter Subchapter C—The Tax Court
Offices
26 U.S.C. § 7445
This text of 26 U.S.C. § 7445 (Offices) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 7445.
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.
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Related
Curtis G. Lockett v. Commissioner of IRS
306 F. App'x 464 (Eleventh Circuit, 2009)
Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 880.)
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Bluebook (online)
26 U.S.C. § 7445, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/7445.