§7484 — Change of incumbent in office
Statute Text — 26 U.S.C. §7484
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.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §301.7484-1 Change of incumbent in office
0 Citing Cases
No citing cases found in the corpus.