{"data":{"id":"us/26-u.s.c.-7442","jurisdiction":"us","citation":"26 U.S.C. § 7442","heading":"Jurisdiction","body":"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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 76—JUDICIAL PROCEEDINGS"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"a7587a1d7ccec0f034a662e2424a6b684ce57c68be554f4c0d962e7c72d7402e","source_id":"us","stale":true,"prev":"us/26-u.s.c.-7441","next":"us/26-u.s.c.-7443"},"notice":"GroundRules: Original legal text. Not legal advice."}