26 U.S.C. § 7464
Current through P.L. 118-106 (published on www.congress.gov on 10/04/2024)
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.
26 U.S.C. § 7464
EDITORIAL NOTES
PRIOR PROVISIONSA prior section 7464 was renumbered section 7465 of this title.
STATUTORY NOTES AND RELATED SUBSIDIARIES
EFFECTIVE DATESection effective Oct. 1, 1979, but not applicable to proceedings under Title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 7(e) of Pub. L. 96-589, set out as an Effective Date of 1980 Amendment note under section 108 of this title.
- Tax Court
- The term "Tax Court" means the United States Tax Court.