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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 7460

Provisions of special application to divisions

Ch. 76 — JUDICIAL PROCEEDINGS
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 76
Statutory Text

26 U.S.C. § 7460 — Provisions of special application to divisions

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 76 - JUDICIAL PROCEEDINGS Subchapter C - The Tax Court PART II - PROCEDURE Sec. 7460 - Provisions of special application to divisions From the U.S. Government Publishing Office, www.gpo.gov

§7460. Provisions of special application to divisions

(a) Hearings, determinations, and reports A division shall hear, and make a determination upon, any proceeding instituted before the Tax Court and any motion in connection therewith, assigned to such division by the chief judge, and shall make a report of any such determination which constitutes its final disposition of the proceeding. (b) Effect of action by a division The report of the division shall become the report of the Tax Court within 30 days after such report by the division, unless within such period the chief judge has directed that such report shall be reviewed by the Tax Court. Any preliminary action by a division which does not form the basis for the entry of the final decision shall not be subject to review by the Tax Court except in accordance with such rules as the Tax Court may prescribe. The report of a division shall not be a part of the record in any case in which the chief judge directs that such report shall be reviewed by the Tax Court.

(Aug. 16, 1954, ch. 736, 68A Stat. 887.)

Source: uscode.house.gov — public domain Official Source ↗
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boisestandard.org
Citation
26 U.S.C. § 7460
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The statutory text of 26 U.S.C. § 7460 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
Navigate Corpus — Title 26
← 26 U.S.C. § 7459 26 U.S.C. § 7461 →
Ch. 76 — JUDICIAL PROCEEDINGS
26 U.S.C. § 740126 U.S.C. § 740226 U.S.C. § 740326 U.S.C. § 740426 U.S.C. § 740526 U.S.C. § 740626 U.S.C. § 740726 U.S.C. § 740826 U.S.C. § 740926 U.S.C. § 741026 U.S.C. § 742126 U.S.C. § 742226 U.S.C. § 742326 U.S.C. § 742426 U.S.C. § 742526 U.S.C. § 742626 U.S.C. § 742726 U.S.C. § 742826 U.S.C. § 742926 U.S.C. § 743026 U.S.C. § 743126 U.S.C. § 743226 U.S.C. § 743326 U.S.C. § 7433A26 U.S.C. § 743426 U.S.C. § 743526 U.S.C. § 743626 U.S.C. § 743726 U.S.C. § 744126 U.S.C. § 7442
26 U.S.C. — public domain ← All Legislation
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boisestandard.org → United States → Law → U.S. Code → Title 26 → 26 U.S.C. § 7460