Title 26, Internal Revenue CodeRelease 119-102
§7442 Jurisdiction
Title 26 › Subtitle F — Procedure and Administration › CHAPTER 76 — JUDICIAL PROCEEDINGS › Subchapter C — The Tax Court › PART I — ORGANIZATION AND JURISDICTION › § 7442
Summary
Tax Court gets its power from this title; IRC 1939 chs. 1–4; Revenue Act 1926 titles II–III (44 Stat. 10–87); laws after February 26, 1926.
Full Legal Text
Title 26, §7442
Internal Revenue Code, Source: USLM XML via OLRC
The Tax Court and its divisions shall have such jurisdiction as is conferred on them by this title, by chapters 1, 2, 3, and 4 of the Internal Revenue Code of 1939, by title II and title III of the Revenue Act of 1926 (44 Stat. 10–87), or by laws enacted subsequent to February 26, 1926.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
References in Text
Chapters 1, 2, 3, and 4 of the Internal Revenue Code of 1939, referred to in text, were comprised of sections 1 to 482, 500 to 706, 800 to 939, and 1000 to 1031 of former Title 26, Internal Revenue Code. Chapters 1 and 2 of the Internal Revenue Code of 1939 were repealed by section 7851(a)(1)(A) of this title, and chapters 3 and 4 of the Internal Revenue Code of 1939 were repealed by section 7851(a)(2)(A) of this title. For table of comparisons of the 1939 Code to the 1986 Code, see Table I preceding section 1 of this title. See also section 7851(e) of this title for provision that references in the 1986 Code to a provision of the 1939 Code, not then applicable, shall be deemed a reference to the corresponding provision of the 1986 Code, which is then applicable. The Revenue Act of 1926, referred to in text, is act Feb. 26, 1926, ch. 27, 44 Stat. 9. For complete classification of this Act to the Code, see Tables.
Reference
Citations & Metadata
Citation
26 U.S.C. § 7442
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102