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

Intervention by trustee of debtor's estate

26 U.S.C. § 7464
Title26Internal Revenue Code
ChapterSubchapter C—The Tax Court
PartII

This text of 26 U.S.C. § 7464 (Intervention by trustee of debtor's estate) 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. § 7464.

Text

The trustee of the debtor's estate in any case under title 11 of the United States Code may intervene, on behalf of the debtor's estate, in any proceeding before the Tax Court to which the debtor is a party.

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Related

City of Chicago v. Wexler (In re Wexler)
477 B.R. 709 (N.D. Illinois, 2012)
2 case citations

Source Credit

History

(Added Pub. L. 96–589, §6(c)(1), Dec. 24, 1980, 94 Stat. 3407.)

Editorial Notes

Editorial Notes

Prior Provisions
A prior section 7464 was renumbered section 7465 of this title.

Statutory Notes and Related Subsidiaries

Effective Date
Section effective Oct. 1, 1979, but not applicable to proceedings under Title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 7(e) of Pub. L. 96–589, set out as an Effective Date of 1980 Amendment note under section 108 of this title.

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Bluebook (online)
26 U.S.C. § 7464, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/7464.