Us Code § 7460 - Provisions of special application to divisions
Full text of Us Code United States Code § 7460 — Provisions of special application to divisions, with citation guidance and answers to common questions.
§ 7460. Provisions of special application to divisions
(a) Hearings, determinations, and reports
A division shall hear, and make a determination upon, any proceeding instituted before the Tax Court and any motion in connection therewith, assigned to such division by the chief judge, and shall make a report of any such determination which constitutes its final disposition of the proceeding.
(b) Effect of action by a division
The report of the division shall become the report of the Tax Court within 30 days after such report by the division, unless within such period the chief judge has directed that such report shall be reviewed by the Tax Court. Any preliminary action by a division which does not form the basis for the entry of the final decision shall not be subject to review by the Tax Court except in accordance with such rules as the Tax Court may prescribe. The report of a division shall not be a part of the record in any case in which the chief judge directs that such report shall be reviewed by the Tax Court.
(Aug. 16, 1954, ch. 736, 68A Stat. 887.)
About This Section
26 U.S.C. § 7460 is part of Title 26 of the United States Code. The United States Code is the official codification of federal statutes maintained by the Office of the Law Revision Counsel of the U.S. House of Representatives. Congress amends the Code through new public laws, which are eventually incorporated into the relevant title.
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