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Map Members Committees Legislation Money Nominations Watch Schedule Daily Record Special Rules Subpoenas House Ethics Foreign Influence Agencies Regulations Office Spending US Code

26 U.S.C. § 7445. — Offices · Congress.wiki

U.S. Code/Title 26/§ 7445

Title 26

26

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26 U.S.C. § 7445.Chapter 76

§ 7445

Offices

Title 26

1 min read

Subchapter: The Tax Court

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Back to Chapter 76 Previous: § 7444 Next: § 7446

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.

Release: pl-119-83 (2026-04-13)