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26 U.S.C. § 7445

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

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26 U.S.C. § 7445, Offices, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464463
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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.

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