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. 7446 - Times and places of sessions

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Citation 26 U.S.C. § 7446 (2016)
Section Name ยง7446. Times and places of sessions
Section Text

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.

Source Credit

(Aug. 16, 1954, ch. 736, 68A Stat. 880.)

Publication Title United States Code, 2012 Edition, Supplement 4, 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
Sec. 7446 - Times and places of sessions
Contains section 7446
Date 2016
Laws In Effect As Of Date January 6, 2017
Positive Law No
Disposition standard
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