§ 7442 Jurisdiction

OLRC 119-134 · eCFR 2026-10-19

Enacted 1954 · Act Aug. 16, 1954, ch. 736 Amended · 0 Acts · From 1939 Code § 1100 · § 1101

1954

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.