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US Code · Through Public Law 119-103 (09/02/2026) · Newer source version available

26 U.S.C. § 7442: Jurisdiction

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Where this section sits in the code
  1. Title 26—INTERNAL REVENUE CODE
  2. CHAPTER 76—JUDICIAL PROCEEDINGS

The Tax Court and its divisions shall have such jurisdiction as is conferred on them by this title, by chapters 1, 2, 3, and 4 of the Internal Revenue Code of 1939, by title II and title III of the Revenue Act of 1926 (44 Stat. 10–87), or by laws enacted subsequent to February 26, 1926.

Collected 2026-09-10T05:58:25Z. Source file · JSON

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