§1100

(a) The Tax Court of the United States.—Effective on the day after the date of enactment of this Act, section 1100 (relating to status of Board of Tax Appeals) is amended by inserting at the end thereof the following new sentence: “The Board shall be known as The Tax Court of the United States and the members thereof shall be known as the presiding judge and the judges of The Tax Court of the United States.” (b) Powers, Tenure, Etc., Unchanged.—The

at 158. In 1942 Congress changed the name ofthe Board ofTax Appeals to the "Tax Court ofthe United States." After amendment by the Revenue Act of 1942, ch. 619, sec. 504(a), 56 Stat. at 957, section 1100 ofthe 1939 Code provided as follows: The Board ofTax Appeals * * * shall be continued as an independent agency in the Executiv