FEDERAL · 26 U.S.C. · Chapter Subchapter D—Court Review of Tax Court Decisions
Change of incumbent in office
26 U.S.C. § 7484
Title26 — Internal Revenue Code
ChapterSubchapter D—Court Review of Tax Court Decisions
This text of 26 U.S.C. § 7484 (Change of incumbent in office) 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. § 7484.
Text
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.
Free access — add to your briefcase to read the full text and ask questions with AI
Related
Liverett v. Torres Advanced Enterprise Solutions LLC
192 F. Supp. 3d 648 (E.D. Virginia, 2016)
Lucy v. Adams
224 F. Supp. 79 (N.D. Alabama, 1963)
Arther G. Barkley v. Commissioner of Internal Revenue
418 F.2d 575 (Ninth Circuit, 1969)
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".
Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".
Cite This Page — Counsel Stack
Bluebook (online)
26 U.S.C. § 7484, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/7484.