Treasury Regulations (26 C.F.R.)
26 CFR § 301.7484-1
Change of incumbent in office.
Official textecfr.govlast amended
When the incumbent of the office of Commissioner changes, no substitution of the name of his successor shall be required in proceedings pending before any appellate court reviewing the action of the Tax Court.
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In this part (40 sections)
- 301.7430-4 · Reasonable administrative costs.
- 301.7430-5 · Prevailing party.
- 301.7430-6 · Effective/applicability dates.
- 301.7430-7 · Qualified offers.
- 301.7430-8 · Administrative costs incurred in damage actions for…
- 301.7432-1 · Civil cause of action for failure to release a lien.
- 301.7433-1 · Civil cause of action for certain unauthorized collection…
- 301.7433-2 · Civil cause of action for violation of section 362 or 524…
- 301.7452-1 · Representation of parties.
- 301.7454-1 · Burden of proof in fraud and transferee cases.
- 301.7454-2 · Burden of proof in foundation manager, etc. cases.
- 301.7456-1 · Administration of oaths and procurement of testimony;…
- 301.7457-1 · Witness fees.
- 301.7458-1 · Hearings.
- 301.7461-1 · Publicity of proceedings.
- 301.7476-1 · Declaratory judgments.
- 301.7477-1 · Declaratory judgments relating to the value of certain…
- 301.7481-1 · Date when Tax Court decision becomes final; decision…
- 301.7482-1 · Courts of review; venue.
- 301.7483-1 · Petition for review.
- 301.7484-1 · Change of incumbent in office.
- 301.7502-1 · Timely mailing of documents and payments treated as timely…
- 301.7503-1 · Time for performance of acts where last day falls on…
- 301.7505-1 · Sale of personal property acquired by the United States.
- 301.7506-1 · Administration of real estate acquired by the United…
- 301.7507-1 · Banks and trust companies covered.
- 301.7507-2 · Scope of section generally.
- 301.7507-3 · Segregated or transferred assets.
- 301.7507-4 · Unsegregated assets.
- 301.7507-5 · Earnings.
- 301.7507-6 · Abatement and refund.
- 301.7507-7 · Establishment of immunity.
- 301.7507-8 · Procedure during immunity.
- 301.7507-9 · Termination of immunity.
- 301.7507-10 · Collection of tax after termination of immunity.
- 301.7507-11 · Exception of employment taxes.
- 301.7508-1 · Time for performing certain acts postponed by reason of…
- 301.7508A-1 · Postponement of certain tax-related deadlines by reasons…
- 301.7510-1 · Exemption from tax of domestic goods purchased for the…
- 301.7512-1 · Separate accounting for certain collected taxes.