Internal Revenue Code · 26 U.S.C.
§ 7460. Provisions of special application to divisions
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. § 7460
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Length
- 2 subsections · 180 words · about 1 min to read
- Cross-references
- cites 0; cited by 2 Code sections and 0 other regulations
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.
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.)
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited by 2 Code sections
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 76 JUDICIAL PROCEEDINGS
- Subchapter C The Tax Court
- Part II PROCEDURE
Nearby sections
- § 7456 Administration of oaths and procurement of testimony
- § 7457 Witness fees
- § 7458 Hearings
- § 7459 Reports and decisions
- § 7460 Provisions of special application to divisions
- § 7461 Publicity of proceedings
- § 7462 Publication of reports
- § 7463 Disputes involving $50,000 or less
- § 7464 Intervention by trustee of debtor’s estate