United States Code
USC most recently checked for updates: Sep 25, 2023
§ 7442.
Jurisdiction
The Tax Court and its divisions shall have such jurisdiction as is conferred on them by this title, by chapters 1, 2, 3, and 4 of the Internal Revenue Code of 1939, by title II and title III of the Revenue Act of 1926 (44 Stat. 10–87), or by laws enacted subsequent to
cite as: 26 USC 7442