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26 U.S.C. § 7442. - Jurisdiction · Congress.wiki

U.S. Code/Title 26/§ 7442

Title 26

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26 U.S.C. § 7442.Chapter 76

§ 7442

Jurisdiction

Title 26

1 min read

Subchapter: The Tax Court

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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 (), or by laws enacted subsequent to .44 Stat. 10–87February 26, 19261926-02-26

Release: pl-119-73not60 (2026-01-23)