CHAPTER 76— JUDICIAL PROCEEDINGS›Subchapter D— Court Review of Tax Court Decisions

§ 7484. Change of incumbent in office

26 U.S.C. Subtitle F — Procedure and Administration (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States

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.)

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▸Contents — 26 U.S.C. Subtitle F — Procedure and Administration (Internal Revenue Code)

26 U.S.C. Subtitle F — Procedure and Administration (Internal Revenue Code)

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