United States Code · Section

§ 7445 — Offices

26 U.S.C. § 7445

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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.

26 U.S.C. § 7444 26 U.S.C. § 7446

Implementing Regulations

No implementing regulations found.