§ 7484 - Change of incumbent in office

CHAPTER 76— JUDICIAL PROCEEDINGS › Subchapter D— Court Review of Tax Court Decisions

When the incumbent of the office of Secretary 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.

Notes

Editorial Notes

Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.