26-U.S.C.-7460

§7460 – Provisions of Special Application to Divisions

Pathway

Title 26 > Subtitle F > Chapter 76 > Subchapter C > Part II > Section 7460

Details

• Reference: Section 7460
• Legend: §7460 – Provisions of Special Application to Divisions
• USCode Year: 2013

Provision Content

(a) Hearings, determinations, and reports

A division shall hear, and make a determination upon, any proceeding instituted before the Tax Court and any motion in connection therewith, assigned to such division by the chief judge, and shall make a report of any such determination which constitutes its final disposition of the proceeding.

(b) Effect of action by a division

The report of the division shall become the report of the Tax Court within 30 days after such report by the division, unless within such period the chief judge has directed that such report shall be reviewed by the Tax Court. Any preliminary action by a division which does not form the basis for the entry of the final decision shall not be subject to review by the Tax Court except in accordance with such rules as the Tax Court may prescribe. The report of a division shall not be a part of the record in any case in which the chief judge directs that such report shall be reviewed by the Tax Court.

(Aug. 16, 1954, ch. 736, 68A Stat. 887.)

U.S. Encyclopedia of Law Coverage

26-U.S.C.-7459 in the Legal Encyclopedia: Tax Administration

In this entry about 26-U.S.C.-7459, find legal reference material, bibliographies and premiere content related to tax administration in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax administration-specific issues, written by authorities in the field.

26-U.S.C.-7454 in the Legal Encyclopedia: Judicial Proceedings

In this entry about 26-U.S.C.-7454, find legal reference material, bibliographies and premiere content related to judicial proceedings in the American Encyclopedia of Law, presenting a comprehensive view of the United States judicial proceedings-specific issues, written by authorities in the field.

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