# 26 U.S.C. § 7484: Change of incumbent in office

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s7484>. Cite pinpoints as 26 U.S.C. § 7484(a)(1).

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.

## Regulations

- [Treas. Reg. § 301.7484-1](/26/reg/301.7484-1.md): Change of incumbent in office. (interprets § 7484)

Derived from: 1939 § 1140-1143

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 891
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834