26 U.S.C. § 7484: Change of incumbent in office
Where this section sits in the code
- Title 26—INTERNAL REVENUE CODE
- CHAPTER 76—JUDICIAL PROCEEDINGS
When the incumbent of the office of Secretary changes, no substitution of the name of his successor shall be required in proceedings pending before any appellate court reviewing the action of the Tax Court.
Collected 2026-09-10T05:58:25Z. Source file · JSON