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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 26 U.S.C. § 7462 Publication of reports us united_states_code code_section 26 INTERNAL REVENUE CODE 76 JUDICIAL PROCEEDINGS 7462 26 U.S.C. § 7462 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip /us/usc/t26/s7462 data/legal/raw/us/code/title-26/usc26.xml 980522693bddfcb8458ca152b16542fba31fa69b76fb760fb2cd3af4d75f7b94 a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 aca3b55e553ffad9cdda6013952debbbda5df3b9c6e71e68c0370035149e6594 2026-07-04 official
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26 U.S.C. § 7462 - Publication of reports

Text

The Tax Court shall provide for the publication of its reports at the Government Publishing Office in such form and manner as may be best adapted for public information and use, and such authorized publication shall be competent evidence of the reports of the Tax Court therein contained in all courts of the United States and of the several States without any further proof or authentication thereof. Such reports shall be subject to sale in the same manner and upon the same terms as other public documents.

(Aug. 16, 1954, ch. 736, 68A Stat. 887; Pub. L. 113235, div. H, title I, § 1301(b), Dec. 16, 2014, 128 Stat. 2537.)

Notes

Statutory Notes and Related Subsidiaries

Change of Name “Government Publishing Office” substituted for “Government Printing Office” in text on authority of section 1301(b) of Pub. L. 113235, set out as a note preceding section 301 of Title 44, Public Printing and Documents.