§ 7464. Intervention by trustee of debtor’s estate

115 words·~1 min read·/usc/title-26/section-7464

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The trustee of the debtor’s estate in any case under title 11 of the United States Code may intervene, on behalf of the debtor’s estate, in any proceeding before the Tax Court to which the debtor is a party.

(Added Pub. L. 96–589, § 6(c)(1), Dec. 24, 1980, 94 Stat. 3407.)

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U.S. Code

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Public Law 96–589
To amend the Internal Revenue Code of 1954 to provide for the tax treatment of bankruptcy, insolvency, and similar proceedings, and for other purposes

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U.S. Code

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Pub. L. 96–589, § 6(c)(1)
94 Stat. 3407
section 7(e) of Pub. L. 96–589

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§ 7464

Intervention by trustee of debtor’s estate

U.S.C.×2

Stat.×1

U.S.C.§ 7465

U.S.C.§ 108

Pub. L.Pub. L. 96–589, § 6(c)(1)

Stat.94 Stat. 3407

Pub. L.section 7(e) of Pub. L. 96–589

Cites 5Cited by 3 across 2 sources