FEDERAL · 26 U.S.C. · Chapter Subchapter C—The Tax Court

Times and places of sessions

26 U.S.C. § 7446
Title26Internal Revenue Code
ChapterSubchapter C—The Tax Court
PartI

This text of 26 U.S.C. § 7446 (Times and places of sessions) 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. § 7446.

Text

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.)

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26 U.S.C. § 7446, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/7446.