US Codex
U.S.C.
Notes

§7447. Retirement — Inbound Citations

26 U.S.C. § 7447

Cited by 10 provisions in release 119-102.

Citations to 26 U.S.C. § 7447 as a whole

  • 26 U.S.C. § 7448(a)(2)
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    (2) The term “judge” means the chief judge or a judge of the Tax Court, including any individual receiving retired pay (or compensation in lieu of retired pay) under section 7447 whether or not performing judicial duties pursuant to section 7447(c).
  • 26 U.S.C. § 7448(g)
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    (g) If the service of any judge or special trial judge electing under subsection (b) terminates other than pursuant to the provisions of section 7447 or if any judge or special trial judge ceases to be married after making the election under subsection (b) and revokes (in a writing filed as provided in subsection (b)) such election, the amount credited to his individual account, together with interest at 3 percent per annum, compounded on December 31 of each year, to the date of his relinquishment of office, shall be returned to him. For the purpose of this section, the service of any judge or special trial judge electing under subsection (b) who is not reappointed following expiration of his term but who, at the time of such expiration, is eligible for and elects to receive retired pay under section 7447 shall be deemed to have terminated pursuant to said section.
  • 26 U.S.C. § 7448(j)(1)(A)
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    (A) a judge or special trial judge electing under subsection (b) shall die while in office (whether in regular active service, retired from such service under section 7447, or receiving any annuity under chapter 83 or 84 of title 5, United States Code), before having rendered 5 years of civilian service computed as prescribed in subsection (n), or after having rendered 5 years of such civilian service but without a survivor or survivors entitled to annuity benefits provided by subsection (h), or

Citations to §7447(c)

Citations to §7447(d)

Citations to §7447(e)

Citations to §7447(f)(4)

  • 26 U.S.C. § 7448(m)
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    (m) The annuity of the surviving spouse of a judge or special trial judge electing under subsection (b) shall be an amount equal to the sum of—
    (1) the product of—
    (A) 1.5 percent of the average annual salary (whether judge’s or special trial judge’s salary or compensation for other allowable service) received by such judge or special trial judge—
    (i) for judicial service (including periods in which he received retired pay under section 7447(d), section 7447A(d), or any annuity under chapter 83 or 84 of title 5, United States Code) or for any other prior allowable service during the period of 3 consecutive years in which such judge or special trial judge received the largest such average annual salary, or
    (ii) in the case of a judge or special trial judge who has served less than 3 years, during the total period of such service prior to such judge’s or special trial judge’s death, multiplied by the sum of, multiplied by1
    (B) the sum of—
    (i) the judge’s or special trial judge’s years of such judicial service,
    (ii) the judge’s or special trial judge’s years of prior allowable service as a Senator, Representative, Delegate, or Resident Commissioner in Congress,
    (iii) the judge’s or special trial judge’s years of prior allowable service performed as a member of the Armed Forces of the United States, and
    (iv) the judge’s or special trial judge’s years, not exceeding 15, of prior allowable service performed as a congressional employee (as defined in section 2107 of title 5 of the United States Code), plus
    (2) three-fourths of 1 percent of such average annual salary multiplied by the judge’s years of any other prior allowable service,
    except that such annuity shall not exceed an amount equal to 50 percent of such average annual salary, nor be less than an amount equal to 25 percent of such average annual salary, and shall be further reduced in accordance with subsection (d) (if applicable). In determining the period of 3 consecutive years referred to in the preceding sentence, there may not be taken into account any period for which an election under section 7447(f)(4) is in effect.

Citations to §7447(h)(1)

  • 26 U.S.C. § 7447A(f)
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    (f) The rules of subsections (f), (g), (h)(2), (i), and (j), and the first sentence of subsection (h)(1), of section 7447 shall apply to a special trial judge in the same manner as a judge of the Tax Court. For purposes of the preceding sentence, any reference to the President in such subsections shall be applied as if it were a reference to the chief judge.