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26 U.S.C. § 7442

Jurisdiction

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

Courts & Civil Procedure
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26 U.S.C. § 7442, Jurisdiction, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464458
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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.

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