26 USC Subtitle F, CHAPTER 76, Subchapter C, PART I: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 76-JUDICIAL PROCEEDINGSSubchapter C-The Tax CourtPART I-ORGANIZATION AND JURISDICTION

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PART I-ORGANIZATION AND JURISDICTION

Sec.

7441.

Status.

7442.

Jurisdiction.

7443.

Membership.

7443A.

Special trial judges.

7443B.

Recall of special trial judges of the Tax Court.

7444.

Organization.

7445.

Offices.

7446.

Times and places of sessions.

7447.

Retirement.

7448.

Annuities of surviving spouses and dependent children.¹

Amendments

2006- Pub. L. 109–280, title VIII, §856(b), Aug. 17, 2006, 120 Stat. 1019 , added item 7443B.

Pub. L. 109–280, title VIII, §854(c)(2), Aug. 17, 2006, 120 Stat. 1018 , which directed amendment of item 7448 by inserting "and special trial judges" after "judges", could not be executed because "judges" did not appear subsequent to amendment by Pub. L. 94–455. See 1976 Amendment note below.

1986- Pub. L. 99–514, title XV, §1556(b)(3), Oct. 22, 1986, 100 Stat. 2755 , added item 7443A.

1976- Pub. L. 94–455, title XIX, §1906(b)(10), Oct. 4, 1976, 90 Stat. 1834 , substituted "Annuities of surviving spouses and dependent children" for "Annuities to widows and dependent children of judges" in item 7448.

1961- Pub. L. 87–370, §2, Oct. 4, 1961, 75 Stat. 801 , added item 7448.

¹ So in original. Does not conform to section catchline.