---
kind: "section"
citation: "26 U.S.C. § 7460"
title: "26"
title_heading: "Internal Revenue Code"
number: "7460"
heading: "Provisions of special application to divisions"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/7460"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 76 — Judicial Proceedings"
  - "Subchapter C — The Tax Court"
  - "Part II — Procedure"
---

# §7460. Provisions of special application to divisions

- (a) **Hearings, determinations, and reports—** A division shall hear, and make a determination upon, any proceeding instituted before the [Tax Court](/usc/26/7701.md?p=a-27) and any motion in connection therewith, assigned to such division by the chief judge, and shall make a report of any such determination which constitutes its final disposition of the proceeding.
- (b) **Effect of action by a division—** The report of the division shall become the report of the [Tax Court](/usc/26/7701.md?p=a-27) within 30 days after such report by the division, unless within such period the chief judge has directed that such report shall be reviewed by the [Tax Court](/usc/26/7701.md?p=a-27). Any preliminary action by a division which does not form the basis for the entry of the final decision shall not be subject to review by the [Tax Court](/usc/26/7701.md?p=a-27) except in accordance with such rules as the [Tax Court](/usc/26/7701.md?p=a-27) may prescribe. The report of a division shall not be a part of the record in any case in which the chief judge directs that such report shall be reviewed by the [Tax Court](/usc/26/7701.md?p=a-27).

## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 887.)