United States Code · Section

§ 7442 — Jurisdiction

26 U.S.C. § 7442

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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.

26 U.S.C. § 7441 26 U.S.C. § 7443

Implementing Regulations

No implementing regulations found.