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2016 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration
Chapter 76 - Judicial Proceedings
Subchapter C - The Tax Court
Part II - Procedure
Sec. 7464 - Intervention by trustee of debtor's estate
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| 26 U.S.C. § 7464 (2016) |
| §7464. Intervention by trustee of debtor's estate |
|
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. |
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(Added Pub. L. 96–589, §6(c)(1), Dec. 24, 1980, 94 Stat. 3407.) |
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PRIOR PROVISIONS
A prior section 7464 was renumbered section 7465 of this title. EFFECTIVE DATESection effective Oct. 1, 1979, but not applicable to proceedings under Title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 7(e) of Pub. L. 96–589, set out as an Effective Date of 1980 Amendment note under section 108 of this title. |
| 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 II - PROCEDURE Sec. 7464 - Intervention by trustee of debtor's estate |
| section 7464 |
| 2016 |
| January 6, 2017 |
| No |
| standard |
| 94 Stat. 3407 |
| Public Law 96-589 |
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