26 U.S.C. § 7462

Current through P.L. 118-106 (published on www.congress.gov on 10/04/2024)

Section 7462 - Publication of reports

The Tax Court shall provide for the publication of its reports at the Government Publishing Office in such form and manner as may be best adapted for public information and use, and such authorized publication shall be competent evidence of the reports of the Tax Court therein contained in all courts of the United States and of the several States without any further proof or authentication thereof. Such reports shall be subject to sale in the same manner and upon the same terms as other public documents.

26 U.S.C. § 7462

Aug. 16, 1954, ch. 736, 68A Stat. 887; Pub. L. 113-235, div. H, title I, §1301(b), Dec. 16, 2014, 128 Stat. 2537.

STATUTORY NOTES AND RELATED SUBSIDIARIES

CHANGE OF NAME"Government Publishing Office" substituted for "Government Printing Office" in text on authority of section 1301(b) of Pub. L. 113-235, set out as a note preceding section 301 of Title 44, Public Printing and Documents.

Tax Court

The term "Tax Court" means the United States Tax Court.