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26 U.S.C. § 7464

Title 26 Chapter 76 Current through PL 118-3 Last updated: March 29, 2026 View on OLRC →
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§ 7464. Intervention by trustee of debtor’s estate

The trustee of the debtor’s estate in any case under title 11 of the United States Code may intervene, on behalf of the debtor’s estate, in any proceeding before the Tax Court to which the debtor is a party.

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