Statute · United States Code
26 U.S.C. § 7445 — Offices
26 U.S.C. § 7445
- Type
- Statute
- Source
- United States Code
- Jurisdiction
- Federal
- Date
- 2025-01-06
- Topic
- general
The principal office of the Tax Court shall be in the District of Columbia, but the Tax Court or any of its divisions may sit at any place within the United States.
Citator
26 U.S.C. § 7445 — Offices is in force in the current edition of the Code, and nothing recorded condemns it.
The principal office of the Tax Court shall be in the District of Columbia, but the Tax Court or any of its divisions may sit at any place within the United States.