FEDERAL · 26 U.S.C. · Chapter 76
Change of incumbent in office
Current through Pub. L. 119-102
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".
Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".