Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 7445
Offices
Official textgovinfo.govlast amended
The principal office of the Tax Court shall be in the District of Columbia, but the Tax Court or any of its divisions may sit at any place within the United States.
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Nearby sections (25 sections)
- 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 · [§7443B. Repealed. Pub. L. 110–458, title I, §108(l), Dec. 23,…
- 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
- 7454 · Burden of proof in fraud, foundation manager, and transferee…
- 7455 · Service of process
- 7456 · Administration of oaths and procurement of testimony
- 7457 · Witness fees
- 7458 · Hearings