§7460. Provisions of special application to divisions — Inbound Citations

Citations to 26 U.S.C. § 7460 as a whole

• 26 U.S.C. § 7459(b)

  Go to provision →
  (b) It shall be the duty of the Tax Court and of each division to include in its report upon any proceeding its findings of fact or opinion or memorandum opinion. The Tax Court shall report in writing all its findings of fact, opinions, and memorandum opinions. Subject to such conditions as the Tax Court may by rule provide, the requirements of this subsection and of section 7460 are met if findings of fact or opinion are stated orally and recorded in the transcript of the proceedings.