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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 76— JUDICIAL PROCEEDINGS · Subchapter C— The Tax Court · § 7446

§ 7446. Times and places of sessions

61 words·~1 min read·/usc/title-26/section-7446

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The times and places of the sessions of the Tax Court and of its divisions shall be prescribed by the chief judge with a view to securing reasonable opportunity to taxpayers to appear before the Tax Court or any of its divisions, with as little inconvenience and expense to taxpayers as is practicable.
(Aug. 16, 1954, ch. 736, 68A Stat. 880.)
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  • Aug. 16, 1954, ch. 736
  • 68A Stat. 880
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§ 7446
Times and places of sessions
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 880
Cites 2Cited by 0 across 0 sources
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