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26 U.S.C. § 7445

Title 26 Chapter 76 Current through PL 116-220 ~1 min read Last updated: March 30, 2026 View on OLRC →
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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.

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