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26 U.S.C. § 7445

U.S. CodeFederal
Offices
About This Law
/us/usc/t26/s7445
Title
26 — Internal Revenue Code
Chapter
STF/CH76
Release
119-84
Release Date
2026-04-17

Section Text

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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. (Aug. 16, 1954, ch. 736, 68A Stat. 880.)

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