Statute · United States Code
26 U.S.C. § 7484 — Change of incumbent in office
26 U.S.C. § 7484
- Type
- Statute
- Source
- United States Code
- Jurisdiction
- Federal
- Date
- 2025-01-06
- Topic
- general
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.
Citator
26 U.S.C. § 7484 — Change of incumbent in office is in force in the current edition of the Code, and nothing recorded condemns it.
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.