Us Code § 7464 - Intervention by trustee of debtor's estate
Full text of Us Code United States Code § 7464 — Intervention by trustee of debtor's estate, with citation guidance and answers to common questions.
§ 7464. Intervention by trustee of debtor's estate
The trustee of the debtor's estate in any case under title 11 of the United States Code may intervene, on behalf of the debtor's estate, in any proceeding before the Tax Court to which the debtor is a party.
(Added Pub. L. 96–589, §6(c)(1), Dec. 24, 1980, 94 Stat. 3407.)
Editorial Notes
Prior Provisions
A prior section 7464 was renumbered section 7465 of this title.
Statutory Notes and Related Subsidiaries
Effective Date
Section effective Oct. 1, 1979, but not applicable to proceedings under Title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 7(e) of Pub. L. 96–589, set out as an Effective Date of 1980 Amendment note under section 108 of this title.
About This Section
26 U.S.C. § 7464 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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