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U.S. Code, Title 26, Internal Revenue Code
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General SummaryThe U.S. Code is a consolidation and codification by subject matter of the general and permanent laws of the United States. While every effort has been made to ensure that this reproduction of the Code is accurate, those using it for legal purposes should verify their results against the printed version of the Code available through the Government Printing Office.
§ 7445. Offices
The principal office of the Tax Court shall be in the District of Columbia, but the Tax Court or any of its divisions may sit at any place within the United States.
(Aug. 16, 1954, ch. 736, 68A Stat. 880.)
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Chicago: "U.S. Congress, Office of the Law Revision Counsel", "§ 7445. Offices," U.S. Code, Title 26, Internal Revenue Code in U.S. Code, Title 26, Internal Revenue Code (Washington, D.C.: Government Printing Office, 2002), Original Sources, accessed March 22, 2025, http://www.originalsources.com/Document.aspx?DocID=4ASKKFPYYQEY74F.
MLA: "U.S. Congress, Office of the Law Revision Counsel". "§ 7445. Offices." U.S. Code, Title 26, Internal Revenue Code, in U.S. Code, Title 26, Internal Revenue Code, Washington, D.C., Government Printing Office, 2002, Original Sources. 22 Mar. 2025. http://www.originalsources.com/Document.aspx?DocID=4ASKKFPYYQEY74F.
Harvard: "U.S. Congress, Office of the Law Revision Counsel", '§ 7445. Offices' in U.S. Code, Title 26, Internal Revenue Code. cited in 2002, U.S. Code, Title 26, Internal Revenue Code, Government Printing Office, Washington, D.C.. Original Sources, retrieved 22 March 2025, from http://www.originalsources.com/Document.aspx?DocID=4ASKKFPYYQEY74F.
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