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Internal Revenue Code · 26 U.S.C.

§ 9041. Judicial review

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. § 9041

At a glance

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

Status
In force
Added
October 15, 1974 by Pub. L. 93–443
Length
2 subsections · 110 words · about 1 min to read
(a) Review of agency action by the Commission

Any agency action by the Commission made under the provisions of this chapter shall be subject to review by the United States Court of Appeals for the District of Columbia Circuit upon petition filed in such court within 30 days after the agency action by the Commission for which review is sought.

(b) Review procedures

The provisions of chapter 7 of title 5, United States Code, apply to judicial review of any agency action, as defined in section 551(13) of title 5, United States Code, by the Commission.

(Added Pub. L. 93–443, title IV, § 408(c), Oct. 15, 1974, 88 Stat. 1302.)

Cross-references

Computed from the citations in the text of Title 26 and 26 CFR.

Cited by 1 Code section

Amendment history

From the source credit and the official notes, newest first.

  1. Added by Pub. L. 93–443

Where it sits in the Code

  1. Subtitle H Financing of Presidential Election Campaigns
  2. Chapter 96 PRESIDENTIAL PRIMARY MATCHING PAYMENT ACCOUNT

Nearby sections

Official notes

Show the Law Revision Counsel's notes (amendments, effective dates)

Effective Date

Section applicable with respect to taxable years beginning after Dec. 31, 1974, see section 410(c)(1) of Pub. L. 93–443, set out as an Effective Date of 1974 Amendment note under section 30101 of Title 52, Voting and Elections.