The law › Title 26, Internal Revenue Code › Chapter 76

26 U.S.C. 7442: Jurisdiction

1 bill in this Congress would change it.

past change
enacted this Congress
proposed

This Congress

S. 5441 TAS Act · reported by committee · would change (b)

How it got here

Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.