Legalize
Legalize / United States / Statute

§ 7445. Offices

Type Statute
Publication 2026-01-12
State In force
Department United States Congress
Source OLRC
articles 2
Reform history JSON API

§ 7445. Offices

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.

(Aug. 16, 1954, ch. 736, 68A Stat. 880.)

This document does not substitute reading the official United States Code published by the Office of the Law Revision Counsel. We assume no responsibility for any inaccuracies resulting from the conversion to this format.

This text is published under OLRC's own terms of reuse, not a Legalize or public-domain licence. OLRC
public domain (work of the U.S. Government, 17 U.S.C. § 105)