26 USC 7484 – Change of incumbent in office
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When the incumbent of the office of Secretary 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.
Terms Used In 26 USC 7484
- Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
- Secretary: means the Secretary of the Treasury or his delegate. See 26 USC 7701
- Tax Court: means the United States Tax Court. See 26 USC 7701