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§7445 Subtitle F › CHAPTER 76 › Subchapter C › PART I

§ 7445  Offices

§ 7445. Offices
The principal office of the Tax Court shall be in the District of Columbia, but the Tax Court or any of its divisions may sit at any place within the United States.
(Aug. 16, 1954, ch. 736, 68A Stat. 880.)
Citation
I.R.C. § 7445
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