FEDERAL · 26 U.S.C. · Chapter 76

Change of incumbent in office

Current through Pub. L. 119-102
Title 26Internal Revenue Code·Ch. 76 — JUDICIAL PROCEEDINGS·Subch. D
When the incumbent of the office of Secretary changes, no substitution of the name of his successor shall be required in proceedings pending before any appellate court reviewing the action of the Tax Court.

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26 U.S.C. § 7484 (Change of incumbent in office) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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Source Credit

History

(Aug. 16, 1954, ch. 736, 68A Stat. 891; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Editorial Notes

Editorial Notes

Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".