26 U.S.C. 7456: Administration of oaths and procurement of testimony

2008

• Pub. L. 110–177 inserted before period at end of concluding provisions "and may otherwise provide, when requested by the chief judge of the Tax Court, for the security of the Tax Court, including the personal protection of Tax Court judges, court officers, witnesses, and other threaten… (Court Security Improvement Act of 2007) Law text · (c)

1986

• Pub. L. 99–514, §1556(b)(1), redesignated subsec. (e) as (c). Former subsec. (c), which provided for the appointment of special trial judges, was struck out. · (c)
• Pub. L. 99–514, §1555(a), inserted last sentence. · (c)
• Pub. L. 99–514, §1556(b)(1), struck out subsec. (d) which set out proceedings which could be assigned to special trial judges appointed under former subsec. (c). · (d)
• Pub. L. 99–514, §1556(b)(1), redesignated subsec. (e) as (c). · (e)

1984

• Pub. L. 98–369, §464(a), substituted "special trial judge" for "commissioner" in three places. · (a)
• Pub. L. 98–369, §464(b), substituted "Special trial judges" for "Commissioners" in heading, and in text substituted "special trial judges" for "commissioners" and "special trial judge" for "commissioner". · (c)
• Pub. L. 98–369, §464(c), substituted "Special trial judges" for "Commissioners" in heading, and substituted "special trial judges" for "commissioners" and "special trial judge" for "commissioner" in provisions following par. (4). · (d)
• Pub. L. 98–369, §463(a), in amending subsec. (d) generally, struck out "and" at end of par. (2), substituted "any proceeding" for "any other proceeding" and "$10,000; and" for "$5,000," in par. (3), added par. (4), and substituted "any proceeding described in paragraph (1), (2), or (3), subject to … · (d)

1982

• Pub. L. 97–362, §106(c)(2), struck out provision that the chief judge may assign proceedings under sections 6226, 6228(a), 7428, 7463, 7476, 7477, and 7478 to be heard by the commissioners of the court, and that the court may authorize a commissioner to make the decision of the court w… · (c)
• Pub. L. 97–248 inserted "6226, 6228(a)," after "proceedings under sections". · (c)
• Pub. L. 97–164 substituted "Each commissioner shall receive pay at an annual rate determined under section 225 of the Federal Salary Act of 1967 (2 U.S.C. 351–361), as adjusted by section 461 of title 28, United States Code, and also necessary traveling expenses and per diem allowances, as provided… · (c)
• Pub. L. 97–362, §106(c)(1), added subsec. (d) and redesignated former subsec. (d) as (e). · (d), (e)

1980

• Pub. L. 96–222 substituted "sections 7428, 7463" for "sections 7428". · (c)

1978

• Pub. L. 95–600, §502(c), substituted "any judge or commissioner of the Tax Court" for "any judge of the Tax Court" wherever appearing, and "by the judge or commissioner" for "by the judge" after "and signed". · (a)
• Pub. L. 95–600, §336(b)(1), inserted provision that the chief judge may assign proceedings under sections 7428, 7476, 7477, and 7478 to be heard by the commissioners of the court, and the court may authorize a commissioner to make the decision of the court with respect to such proceedi… · (c)

1976

• Pub. L. 94–455 struck out "or his delegate" after "Secretary" wherever appearing. · (b)

1969

• Pub. L. 91–172, §958, provided that commissioners be compensated at rates identical to those of commissioners of the United States Court of Claims, and substituted provisions authorizing the chief judge of the Tax Court to appoint Commissioners for provisions authorizing attorneys from… · (c)
• Pub. L. 91–172, §956, added subsec. (d). · (d)