2011 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration (§§ 6001 - 7874)
Chapter 76 - JUDICIAL PROCEEDINGS (§§ 7401 - 7491)
Subchapter C - The Tax Court (§§ 7441 - 7479)
Part I - ORGANIZATION AND JURISDICTION (§§ 7441 - 7448)
Front Matter
View Metadata| Publication Title | United States Code, 2006 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 76 - JUDICIAL PROCEEDINGS Subchapter C - The Tax Court PART I - ORGANIZATION AND JURISDICTION Front Matter |
| Date | 2011 |
| Laws in Effect as of Date | January 3, 2012 |
| Positive Law | No |
| Disposition | standard |
| Statutes at Large References | 75 Stat. 801 90 Stat. 1834 100 Stat. 2755 120 Stat. 1018, 1019 122 Stat. 5110 |
| Public Law References | Public Law 87-370, Public Law 94-455, Public Law 99-514, Public Law 109-280, Public Law 110-458 |
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2008—Pub. L. 110–458 repealed amendment made by section 856 of Pub. L. 109–280. See 2006 Amendment note below.
2006—Pub. L. 109–280, title VIII, §856(b), Aug. 17, 2006, 120 Stat. 1019, added item 7443B. Pub. L. 110–458, title I, §108(l), Dec. 23, 2008, 122 Stat. 5110, repealed Pub. L. 109–280, §856, and provided that the Internal Revenue Code of 1986 shall be applied and administered as if such section had not been enacted.
Pub. L. 109–280, title VIII, §854(c)(2), Aug. 17, 2006, 120 Stat. 1018, which directed amendment of item 7448 by inserting “and special trial judges” after “judges”, could not be executed because “judges” did not appear subsequent to amendment by Pub. L. 94–455. See 1976 Amendment note below.
1986—Pub. L. 99–514, title XV, §1556(b)(3), Oct. 22, 1986, 100 Stat. 2755, added item 7443A.
1976—Pub. L. 94–455, title XIX, §1906(b)(10), Oct. 4, 1976, 90 Stat. 1834, substituted “Annuities of surviving spouses and dependent children” for “Annuities to widows and dependent children of judges” in item 7448.
1961—Pub. L. 87–370, §2, Oct. 4, 1961, 75 Stat. 801, added item 7448.
1 So in original. Does not conform to section catchline.
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