26 U.S.C. § 7445
Current through P.L. 118-106 (published on www.congress.gov on 10/04/2024)
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.
26 U.S.C. § 7445
- Tax Court
- The term "Tax Court" means the United States Tax Court.