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26 U.S.C. § 7470

U.S. CodeFederal
Administration
About This Law
/us/usc/t26/s7470
Title
26 — Internal Revenue Code
Chapter
STF/CH76
Release
119-84
Release Date
2026-04-17

Section Text

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Notwithstanding any other provision of law, the Tax Court may exercise, for purposes of management, administration, and expenditure of funds of the Court, the authorities provided for such purposes by any provision of law (including any limitation with respect to such provision of law) applicable to a court of the United States (as that term is defined in section 451 of title 28, United States Code), except to the extent that such provision of law is inconsistent with a provision of this subchapter. (Added Pub. L. 114–113, div. Q, title IV, § 432(a), Dec. 18, 2015, 129 Stat. 3126.)

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