2016 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration
Chapter 76 - Judicial Proceedings
Subchapter D - Court Review of Tax Court Decisions
Sec. 7484 - Change of incumbent in office

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Citation 26 U.S.C. § 7484 (2016)
Section Name §7484. Change of incumbent in office
Section Text

When the incumbent of the office of Secretary changes, no substitution of the name of his successor shall be required in proceedings pending before any appellate court reviewing the action of the Tax Court.

Source Credit

(Aug. 16, 1954, ch. 736, 68A Stat. 891; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Editorial Notes AMENDMENTS

1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".

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 D - Court Review of Tax Court Decisions
Sec. 7484 - Change of incumbent in office
Contains section 7484
Date 2016
Laws In Effect As Of Date January 6, 2017
Positive Law No
Disposition standard
Statutes at Large Reference 90 Stat. 1834
Public Law References Public Law 94-455
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