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26 U.S.C. § 7460 — Provisions of special application to divisions
Federal law — U.S. Code and appendices · legal_authorities
**(a) Hearings, determinations, and reports** A division shall hear, and make a determination upon, any proceeding instituted before the Tax Court 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 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. 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 except in accordance with such rules as the Tax Court 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.
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Source file: Laws/federal/codes/united-states-code/title-26/section-7460-provisions-of-special-application-to-divisions--bf5d0dabc1.md
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Source location: Title 26, Chapter 76, § 7460; chapter-076-judicial-proceedings.md
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**(a) Hearings, determinations, and reports** A division shall hear, and make a determination upon, any proceeding instituted before the Tax Court 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 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. 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 except in accordance with such rules as the Tax Court 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.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Requirement** A report upon any proceeding instituted before the Tax Court and a decision thereon shall be made as quickly as practicable. The decision shall be made by a judge in accordance with the report of the Tax Court, and such decision so made shall, when entered, be the decision of the Tax Court.
**(b) Inclusion of findings of fact or opinions in report** 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.
**(c) Date of decision** A decision of the Tax Court (except a decision dismissing a proceeding for lack of jurisdiction) shall be held to be rendered upon the date that an order specifying the amount of the deficiency is entered in the records of the Tax Court or, in the case of a declaratory judgment proceeding under part IV of this subchapter or under section 7428 or in the case of an action brought under section 6234, the date of the court’s order entering the decision. If the Tax Court dismisses a proceeding for reasons other than lack of jurisdiction and is unable from the record to determine the amount of the deficiency determined by the Secretary, or if the Tax Court dismisses a proceeding for lack of jurisdiction, an order to that effect shall be entered in the records of the Tax Court, and the decision of the Tax Court shall be held to be rendered upon the date of such entry.
**(d) Effect of decision dismissing pet
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Federal law — U.S. Code and appendices · legal_authorities
Page 3924
TITLE 26—INTERNAL REVENUE CODE
§ 7460
EFFECTIVE DATE OF 1982 AMENDMENT
Amendment by Pub. L. 97–248 applicable to partner-
ship taxable years beginning after Sept. 3, 1982, with
provision for the applicability of the amendment to
any partnership taxable year ending after Sept. 3, 1982,
if the partnership, each partner, and each indirect part-
ner requests such application and the Secretary of the
Treasury or his delegate consents to such application,
see section 407(a)(1), (3) of Pub. L. 97–248, set out as a
note under section 702 of this title.
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by section 1306(b)(2) of Pub. L. 94–455 ap-
plicable with respect to pleadings filed with the United
States Tax Court, the district court of the United
States for the District of Columbia, or the United
States Court of Claims more than 6 months after Oct.
4, 1976 but only with respect to determinations (or re-
quests for determinations) made after Jan. 1, 1976, see
section 1306(c) of Pub. L. 94–455, set out as an Effective
Date note under section 7428 of this title.
EFFECTIVE DATE OF 1974 AMENDMENT
Amendment by Pub. L. 93–406 applicable to pleadings
filed more than one year after Sept. 2, 1974, see section
1041(d) of Pub. L. 93–406, set out as an Effective Date
note under section 7476 of this title.
§ 7460. Provisions of special application to divi-
sions
(a) Hearings, determinations, and reports
A division shall hear, and make a determina-
tion upon, any proceeding instituted before the
Tax Court and any motion in connection there-
with, assigned to such division by the chief
judge, and shall make a report of any such de-
termination which constitutes its final disposi-
tion of the proceeding.
(b) Effect of action by a division
The report of the divi
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