Home/U.S. Code/Title 26/Ch. 76/§ 7445
FEDERAL · 26 U.S.C. · Chapter 76

Offices

Current through Pub. L. 119-102
Title 26 — Internal Revenue Code·Ch. 76 — JUDICIAL PROCEEDINGS·Subch. C·Pt. I
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.

Free access — add to your briefcase to read the full text and ask questions with AI

26 U.S.C. § 7445 (Offices) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Related

Curtis G. Lockett v. Commissioner of IRS
306 F. App'x 464 (Eleventh Circuit, 2009)
8 case citations

Source Credit

History

(Aug. 16, 1954, ch. 736, 68A Stat. 880.)