
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7460]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                    CHAPTER 76--JUDICIAL PROCEEDINGS
 
                       Subchapter C--The Tax Court
 
                           PART II--PROCEDURE
 
Sec. 7460. Provisions of special application to divisions


(a) Hearings, determinations, and reports

    A division shall hear, and make a determination upon, any proceeding 
instituted before the Tax Court and any motion in connection therewith, 
assigned to such division by the chief judge, and shall make a report of 
any such determination which constitutes its final disposition of the 
proceeding.

(b) Effect of action by a division

    The report of the division shall become the report of the Tax Court 
within 30 days after such report by the division, unless within such 
period the chief judge has directed that such report shall be reviewed 
by the Tax Court. Any preliminary action by a division which does not 
form the basis for the entry of the final decision shall not be subject 
to review by the Tax Court except in accordance with such rules as the 
Tax Court may prescribe. The report of a division shall not be a part of 
the record in any case in which the chief judge directs that such report 
shall be reviewed by the Tax Court.

(Aug. 16, 1954, ch. 736, 68A Stat. 887.)

                  Section Referred to in Other Sections

    This section is referred to in sections 7459, 7463 of this title.
