§ 7461. Publicity of proceedings
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/usc/title-26/section-7461A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)General rule Except as provided in subsection (b), all reports of the Tax Court and all evidence received by the Tax Court and its divisions, including a transcript of the stenographic report of the hearings, shall be public records open to the inspection of the public.
(b)Exceptions
(1)Trade secrets or other confidential information The Tax Court may make any provision which is necessary to prevent the disclosure of trade secrets or other confidential information, including a provision that any document or information be placed under seal to be opened only as directed by the court.
(2)Evidence, etc. After the decision of the Tax Court in any proceeding has become final, the Tax Court may, upon motion of the taxpayer or the Secretary, permit the withdrawal by the party entitled thereto of originals of books, documents, and records, and of models, diagrams, and other exhibits, introduced in evidence before the Tax Court or any division; or the Tax Court may, on its own motion, make such other disposition thereof as it deems advisable.
(Aug. 16, 1954, ch. 736, 68A Stat. 887; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98–369, div. A, title IV, § 465(a), July 18, 1984, 98 Stat. 825.)
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9 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 887
- Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
- 90 Stat. 1834
- Pub. L. 98–369, div. A, title IV, § 465(a)
- 98 Stat. 825
- Pub. L. 98–369
- Pub. L. 94–455
- Pub. L. 98–369, div. A, title IV, § 465(b)
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§ 7461
Publicity of proceedings
Stat.×2
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 887
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Stat.90 Stat. 1834
Pub. L.Pub. L. 98–369, div. A, title IV, § 465(a)
Cites 9 · showing 5Cited by 2 across 1 source