{"data":{"id":"us/26-u.s.c.-7484","jurisdiction":"us","citation":"26 U.S.C. § 7484","heading":"Change of incumbent in office","body":"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.","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":"a05fcbe3735eef584564144ae8047a82097f0ce2e1f11bc3ff5676dd82b95329","source_id":"us","stale":true,"prev":"us/26-u.s.c.-7483","next":"us/26-u.s.c.-7485"},"notice":"GroundRules: Original legal text. Not legal advice."}