Statutes, codes, and regulations
Code of Federal Regulations
Title 26 - INTERNAL REVENUEChapter I - INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURYSubchapter F - PROCEDURE AND ADMINISTRATIONPart 301 - PROCEDURE AND ADMINISTRATIONSubpart - JUDICIAL PROCEEDINGS
CIVIL ACTIONS BY THE UNITED STATES
Section 301.7484-1 - Change of incumbent in office

26 C.F.R. § 301.7484-1

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Current through November 30, 2024
Section 301.7484-1 - Change of incumbent in office

When the incumbent of the office of Commissioner changes, no substitution of the name of his successor shall be required in proceedings pending before any appellate court reviewing the action of the Tax Court.

miscellaneous provisions

26 C.F.R. §301.7484-1