Tax Court
Defined in 3 places — 1 distinct definitions of the United States Code.
The term “Tax Court” means the United States Tax Court.
Same definition in 3 sections
- 1994–present26 U.S.C. § 7447Internal Revenue Code · Retirement · for purposes of this section
- 1994–present26 U.S.C. § 7448Internal Revenue Code · Annuities to surviving spouses and dependent children of judges and special trial judges · for purposes of this section
- 1994–present26 U.S.C. § 7701Internal Revenue Code · Definitions · in this title