To amend the Internal Revenue Code of 1986 to improve access and administration of the United States Tax Court.

S. 903 · 114th Congress · Apr 14, 2015 · Lineage

A BILL

Section 1 Amendment of 1986 Code; table of contents

(a)

Amendment of 1986 Code— Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986.

(b)

Table of contents— The table of contents of this Act is as follows:

To amend the Internal Revenue Code of 1986 to improve access and administration of the United States Tax Court.

Section 1 Amendment of 1986 Code; table of contents

Cite this provision

Incoming references