§ 301.7484-1. Change of incumbent in office.
36 words·~1 min read·
/us/cfr/t26/s§ 301.7484-1A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
When the incumbent of the office of Commissioner 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. miscellaneous provisions