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26 U.S.C. § 7445Chapter 76

§7445. Offices

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Verbatim text below is from the United States Code (GovInfo), a public-domain U.S. government work.

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§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.

Last amended: December 31, 2024

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