Internal Revenue Code · 26 U.S.C.
§ 7446. Times and places of sessions
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. § 7446
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Length
- 61 words · about 1 min to read
The times and places of the sessions of the Tax Court and of its divisions shall be prescribed by the chief judge with a view to securing reasonable opportunity to taxpayers to appear before the Tax Court or any of its divisions, with as little inconvenience and expense to taxpayers as is practicable.
(Aug. 16, 1954, ch. 736, 68A Stat. 880.)
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 76 JUDICIAL PROCEEDINGS
- Subchapter C The Tax Court
- Part I ORGANIZATION AND JURISDICTION