Internal Revenue Code · 26 U.S.C.
§ 7464. Intervention by trustee of debtor’s estate
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. § 7464
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- December 24, 1980 by Pub. L. 96–589
- Length
- 54 words · about 1 min to read
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.)
Amendment history
From the source credit and the official notes, newest first.
- Added by Pub. L. 96–589
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
- § 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)
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.