Skip to content

General education, not advice for your situation.

Carry Forward Learning Start here Intern0 XP

Internal Revenue Code · 26 U.S.C.

§ 7445. Offices

In force Text current through Public Law 119-121 (October 9, 2026) release point 119-121

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).

Cite as 26 U.S.C. § 7445

At a glance

Read from the text, the source credit and the official notes. Not part of the law.

Status
In force
Length
40 words · about 1 min to read

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.

(Aug. 16, 1954, ch. 736, 68A Stat. 880.)

Where it sits in the Code

  1. Subtitle F Procedure and Administration
  2. Chapter 76 JUDICIAL PROCEEDINGS
  3. Subchapter C The Tax Court
  4. Part I ORGANIZATION AND JURISDICTION

Nearby sections