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Code of Federal Regulations (Last Updated: July 5, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter F - Procedure and Administration |
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Part 301 - Procedure and Administration |
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SubPart - Judicial Proceedings |
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Civil Actions by the United States |
§ 301.7484-1 - Change of incumbent in office.
Latest version.
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§ 301.7484-1 Change of incumbent in office.
When the incumbent of the office of Commissioner 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.
miscellaneous provisions