skip navigation
§ 7442. Jurisdiction
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.
Search this title:
Notes
No Update(s)
Parallel authorities (CFR)
PDF (1 pages)
Title 26 RSS
Notes
No Update(s)
Parallel authorities (CFR)
PDF (1 pages)
Title 26 RSS
Donations cover only 20% of our costs.
LII has no control over and does not endorse any external Internet site that contains links to or references LII.