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Internal Revenue Code (Title 26 U.S.C.)

26 U.S.C. § 7442

Jurisdiction

Official textgovinfo.govlast amended

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)
  1. 7428 · Declaratory judgments relating to status and classification of…
  2. 7429 · Review of jeopardy levy or assessment procedures
  3. 7430 · Awarding of costs and certain fees
  4. 7431 · Civil damages for unauthorized inspection or disclosure of…
  5. 7432 · Civil damages for failure to release lien
  6. 7433 · Civil damages for certain unauthorized collection actions
  7. 7433A · Civil damages for certain unauthorized collection actions by…
  8. 7434 · Civil damages for fraudulent filing of information returns
  9. 7435 · Civil damages for unauthorized enticement of information…
  10. 7436 · Proceedings for determination of employment status
  11. 7437 · Cross references
  12. 7441 · Status
  13. 7442 · Jurisdiction
  14. 7443 · Membership
  15. 7443A · Special trial judges
  16. 7443B · [§7443B. Repealed. Pub. L. 110–458, title I, §108(l), Dec. 23,…
  17. 7444 · Organization
  18. 7445 · Offices
  19. 7446 · Times and places of sessions
  20. 7447 · Retirement
  21. 7447A · Retirement for special trial judges
  22. 7448 · Annuities to surviving spouses and dependent children of judges…
  23. 7451 · Petitions
  24. 7452 · Representation of parties
  25. 7453 · Rules of practice, procedure, and evidence
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