United States Code (Last Updated: May 24, 2014) |
Title 26. INTERNAL REVENUE CODE |
SubTitle F. Procedure and Administration |
Chapter 76. JUDICIAL PROCEEDINGS |
SubChapter C. The Tax Court |
Part II. PROCEDURE |
§ 7464. Intervention by trustee of debtor’s estate
Latest version.
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The trustee of the debtor’s estate in any case under title 11 of the United States Code may intervene, on behalf of the debtor’s estate, in any proceeding before the Tax Court to which the debtor is a party.
Prior Provisions
A prior section 7464 was renumbered section 7465 of this title.
Effective Date
Section effective