26 U.S.C. § 7464
Intervention by trustee of debtor’s estate
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 7464, Intervention by trustee of debtor’s estate, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464482
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Full text
The trustee of the debtor’s estate in any case under title 11 of the United States Code may intervene, on behalf of the debtor’s estate, in any proceeding before the Tax Court to which the debtor is a party.
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.
- Bankruptcy Tax Act of 1980House: no recorded tallySenate: no recorded tally