Internal Revenue Code · 26 U.S.C.
§ 7462. Publication of reports
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. § 7462
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- December 16, 2014 by Pub. L. 113–235
- Length
- 108 words · about 1 min to read
The Tax Court shall provide for the publication of its reports at the Government Publishing Office in such form and manner as may be best adapted for public information and use, and such authorized publication shall be competent evidence of the reports of the Tax Court therein contained in all courts of the United States and of the several States without any further proof or authentication thereof. Such reports shall be subject to sale in the same manner and upon the same terms as other public documents.
(Aug. 16, 1954, ch. 736, 68A Stat. 887; Pub. L. 113–235, div. H, title I, § 1301(b), Dec. 16, 2014, 128 Stat. 2537.)
Amendment history
From the source credit and the official notes, newest first.
- Enacted by Pub. L. 113–235
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
- § 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
- § 7465 Provisions of special application to transferees
- § 7466 Judicial conduct and disability procedures
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Statutory Notes and Related Subsidiaries
Change of Name
“Government Publishing Office” substituted for “Government Printing Office” in text on authority of section 1301(b) of Pub. L. 113–235, set out as a note preceding section 301 of Title 44, Public Printing and Documents.