26 USC 7445: Offices
Text contains those laws in effect on November 23, 2024
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 76-JUDICIAL PROCEEDINGSSubchapter C-The Tax CourtPART I-ORGANIZATION AND JURISDICTION
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§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.