26 U.S.C. § 7484

U.S.C. Title 26 - INTERNAL REVENUE CODE
26 U.S.C.

United States Code, 2021 Edition

Title 26 - INTERNAL REVENUE CODE

Subtitle F - Procedure and Administration

CHAPTER 76 - JUDICIAL PROCEEDINGS

Subchapter D - Court Review of Tax Court Decisions

Sec. 7484 - Change of incumbent in office

From the U.S. Government Publishing Office, www.gpo.gov

§7484. Change of incumbent in office

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.

(Aug. 16, 1954, ch. 736, 68A Stat. 891; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Editorial Notes

Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary".

Official source