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

§ 7445 Offices

The principal office of the Tax Court shall be in the District of Columbia, but the Tax Court or any of its divisions may sit at any place within the United States.

(Aug. 16, 1954, ch. 736, 68A Stat. 880.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 7445

Source: decipher.legal/usc/26/7445 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)