Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 7460
Provisions of special application to divisions
# (a)
Hearings, determinations, and reports A division shall hear, and make a determination upon, any proceeding instituted before the Tax Court and any motion in connection therewith, assigned to such division by the chief judge, and shall make a report of any such determination which constitutes its final disposition of the proceeding.
# (b)
Effect of action by a division The report of the division shall become the report of the Tax Court within 30 days after such report by the division, unless within such period the chief judge has directed that such report shall be reviewed by the Tax Court. Any preliminary action by a division which does not form the basis for the entry of the final decision shall not be subject to review by the Tax Court except in accordance with such rules as the Tax Court may prescribe. The report of a division shall not be a part of the record in any case in which the chief judge directs that such report shall be reviewed by the Tax Court.
Source: view the official text
Nearby sections (25 sections)
- 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
- 7459 · Reports and decisions
- 7460 · Provisions of special application to divisions
- 7461 · Publicity of proceedings
- 7462 · Publication of reports
- 7463 · Disputes involving $50,000 or less
- 7464 · Intervention by trustee of debtor's estate
- 7465 · Provisions of special application to transferees
- 7466 · Judicial conduct and disability procedures
- 7470 · Administration
- 7470A · Judicial conference
- 7471 · Employees
- 7472 · Expenditures
- 7473 · Disposition of fees
- 7474 · Fee for transcript of record