US Code · Through Public Law 119-103 (09/02/2026)

26 U.S.C. § 7445: Offices

Where this section sits in the code

Title 26—INTERNAL REVENUE CODE
CHAPTER 76—JUDICIAL PROCEEDINGS

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.

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

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