Current through Pub. L. 119-100Open in workspace

§ 7442 Jurisdiction

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.

(Aug. 16, 1954, ch. 736, 68A Stat. 879.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 7442

Source: decipher.legal/usc/26/7442 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)