FEDERAL · 26 U.S.C. · Chapter Subchapter C—The Tax Court
Publication of reports
26 U.S.C. § 7462
This text of 26 U.S.C. § 7462 (Publication of reports) 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. § 7462.
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.
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Related
Estate of Burton W. Kanter, Deceased, Joshua S. Kanter, and Naomi Kanter v. Commissioner of Internal Revenue
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Estate Burton Kanter v. CIR
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Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 887; Pub. L. 113–235, div. H, title I, §1301(b), Dec. 16, 2014, 128 Stat. 2537.)
Editorial Notes
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.
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.
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Bluebook (online)
26 U.S.C. § 7462, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/7462.