Title 26 — Internal Revenue CodeRelease 119-73not60
§7462 Publication of Reports
Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 76— JUDICIAL PROCEEDINGS › Subchapter C— The Tax Court › Part II— PROCEDURE › § 7462
Summary
Tax Court must arrange to publish its reports at the Government Publishing Office in a form that is useful to the public. Those published reports count as proof of their contents in any U.S. or state court without extra evidence, and they may be sold like other government documents.
Full Legal Text
Title 26, §7462
Internal Revenue Code — Source: USLM XML via OLRC
The Tax Court shall provide for the publication of its reports at the Government Publishing Office in such form and manner as may be best adapted for public information and use, and such authorized publication shall be competent evidence of the reports of the Tax Court therein contained in all courts of the United States and of the several States without any further proof or authentication thereof. Such reports shall be subject to sale in the same manner and upon the same terms as other public documents.
Legislative History
Notes & Related Subsidiaries
Statutory Notes and Related Subsidiaries
Change of Name
“Government Publishing Office” substituted for “Government Printing Office” in text on authority of section 1301(b) of Pub. L. 113–235, set out as a note preceding section 301 of Title 44, Public Printing and Documents.
Reference
Citations & Metadata
Citation
26 U.S.C. § 7462
Title 26 — Internal Revenue Code
Last Updated
Apr 5, 2026
Release point: 119-73not60