26 U.S.C. § 7446 — Times and places of sessions

FEDERAL · 26 U.S.C. · Chapter 76

Times and places of sessions

Current through Pub. L. 119-102

Title 26 — Internal Revenue Code·Ch. 76 — JUDICIAL PROCEEDINGS·Subch. C·Pt. I

The times and places of the sessions of the Tax Court and of its divisions shall be prescribed by the chief judge with a view to securing reasonable opportunity to taxpayers to appear before the Tax Court or any of its divisions, with as little inconvenience and expense to taxpayers as is practicable.

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History

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