26 USC 7464: Intervention by trustee of debtor's estate
Text contains those laws in effect on September 6, 2024
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 76-JUDICIAL PROCEEDINGSSubchapter C-The Tax CourtPART II-PROCEDURE
§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
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