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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 76— JUDICIAL PROCEEDINGS · Subchapter C— The Tax Court · § 7442

§ 7442. Jurisdiction

242 words·~1 min read·/usc/title-26/section-7442

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The Tax Court and its divisions shall have such jurisdiction as is conferred on them by this title, by chapters 1, 2, 3, and 4 of the Internal Revenue Code of 1939, by title II and title III of the Revenue Act of 1926 (44 Stat. 10–87), or by laws enacted subsequent to February 26, 1926.
(Aug. 16, 1954, ch. 736, 68A Stat. 879.)
Connectionstraces to 2
5 references not yet in our index
  • 44 Stat. 10–87
  • Aug. 16, 1954, ch. 736
  • 68A Stat. 879
  • act Feb. 26, 1926, ch. 27
  • 44 Stat. 9
Citation graph
cites case law
§ 7442
Jurisdiction
U.S.C.§ 7851
U.S.C.§ 1
Stat.44 Stat. 10–87
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 879
Actact Feb. 26, 1926, ch. 27
Stat.44 Stat. 9
Cites 7Cited by 0 across 0 sources
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