
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: 26USC7464]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                    CHAPTER 76--JUDICIAL PROCEEDINGS
 
                       Subchapter C--The Tax Court
 
                           PART II--PROCEDURE
 
Sec. 7464. Intervention by trustee of debtor's estate

    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.

(Added Pub. L. 96-589, Sec. 6(c)(1), Dec. 24, 1980, 94 Stat. 3407.)


                            Prior Provisions

    A prior section 7464 was renumbered section 7465 of this title.


                             Effective Date

    Section effective Oct. 1, 1979, but not applicable to proceedings 
under Title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 
7(e) of Pub. L. 96-589, set out as an Effective Date of 1980 Amendment 
note under section 108 of this title.
