2016 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration
Chapter 76 - Judicial Proceedings
Subchapter C - The Tax Court
Part I - Organization and Jurisdiction
Sec. 7444 - Organization
| 26 U.S.C. § 7444 (2016) |
| ยง7444. Organization |
|
(a) Seal
The Tax Court shall have a seal which shall be judicially noticed. (b) Designation of chief judgeThe Tax Court shall at least biennially designate a judge to act as chief judge. (c) DivisionsThe chief judge may from time to time divide the Tax Court into divisions of one or more judges, assign the judges of the Tax Court thereto, and in case of a division of more than one judge, designate the chief thereof. If a division, as a result of a vacancy or the absence or inability of a judge assigned thereto to serve thereon, is composed of less than the number of judges designated for the division, the chief judge may assign other judges to the division or direct the division to proceed with the transaction of business without awaiting any additional assignment of judges thereto. (d) QuorumA majority of the judges of the Tax Court or of any division thereof shall constitute a quorum for the transaction of the business of the Tax Court or of the division, respectively. A vacancy in the Tax Court or in any division thereof shall not impair the powers nor affect the duties of the Tax Court or division nor of the remaining judges of the Tax Court or division, respectively. |
|
(Aug. 16, 1954, ch. 736, 68A Stat. 880.) |
| United States Code, 2012 Edition, Supplement 4, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 76 - JUDICIAL PROCEEDINGS Subchapter C - The Tax Court PART I - ORGANIZATION AND JURISDICTION Sec. 7444 - Organization |
| section 7444 |
| 2016 |
| January 6, 2017 |
| No |
| standard |
