26 U.S.C. § 7442
Jurisdiction
The Tax Court and its divisions shall have such jurisdiction as is conferred on them by this title, by chapters 1, 2, 3, and 4 of the Internal Revenue Code of 1939, by title II and title III of the Revenue Act of 1926 (44 Stat. 10–87 ), or by laws enacted subsequent to February 26, 1926 .
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Nearby sections (25 sections)
- 7428 · Declaratory judgments relating to status and classification of…
- 7429 · Review of jeopardy levy or assessment procedures
- 7430 · Awarding of costs and certain fees
- 7431 · Civil damages for unauthorized inspection or disclosure of…
- 7432 · Civil damages for failure to release lien
- 7433 · Civil damages for certain unauthorized collection actions
- 7433A · Civil damages for certain unauthorized collection actions by…
- 7434 · Civil damages for fraudulent filing of information returns
- 7435 · Civil damages for unauthorized enticement of information…
- 7436 · Proceedings for determination of employment status
- 7437 · Cross references
- 7441 · Status
- 7442 · Jurisdiction
- 7443 · Membership
- 7443A · Special trial judges
- 7443B · Repealed. Pub. L. 110–458, title I, § 108(l), Dec. 23, 2008,…
- 7444 · Organization
- 7445 · Offices
- 7446 · Times and places of sessions
- 7447 · Retirement
- 7447A · Retirement for special trial judges
- 7448 · Annuities to surviving spouses and dependent children of judges…
- 7451 · Petitions
- 7452 · Representation of parties
- 7453 · Rules of practice, procedure, and evidence