26 CFR 301.7484-1

§ 301.7484-1 Change of incumbent in office.

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 301.7484-1, § 301.7484-1 Change of incumbent in office, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114641
Permanent ID: ys:prov:114641@1
SHA-256: 2e986ff95b37375e53c1dd152d9285366d4ddcc0b1c395d959de503d60049842

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Full text

When the incumbent of the office of Commissioner changes, no substitution of the name of his successor shall be required in proceedings pending before any appellate court reviewing the action of the Tax Court.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.