26 U.S.C. § 7464 — Intervention by trustee of debtor's estate
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. 7464 - Intervention by trustee of debtor's estate From the U.S. Government Publishing Office, www.gpo.gov
§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.
(Added Pub. L. 96–589, §6(c)(1), Dec. 24, 1980, 94 Stat. 3407.)
Editorial Notes
Prior Provisions A prior section 7464 was renumbered section 7465 of this title.
Statutory Notes and Related Subsidiaries
Effective Date Section 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.