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26 U.S.C. § 7443 — Membership
Federal law — U.S. Code and appendices · legal_authorities
**(a) Number** The Tax Court shall be composed of 19 members.
**(b) Appointment** Judges of the Tax Court shall be appointed by the President, by and with the advice and consent of the Senate, solely on the grounds of fitness to perform the duties of the office.
**(c) Salary**
(1) Each judge shall receive salary at the same rate and in the same installments as judges of the district courts of the United States.
(2) For rate of salary and frequency of installment see section 135, title 28, United States Code, and section 5505, title 5, United States Code.
**(d) Expenses for travel and subsistence** Judges of the Tax Court shall receive necessary traveling expenses, and expenses actually incurred for subsistence while traveling on duty and away from their designated stations, subject to the same limitations in amount as are now or may hereafter be applicable to the United States Court of International Trade.
**(e) Term of office** The term of office of any judge of the Tax Court shall expire 15 years after he takes office.
**(f) Removal from office** Judges of the Tax Court may be removed by the President, after notice and opportunity for public hearing, for inefficiency, neglect of duty, or malfeasance in office, but for no other cause.
**(g) Disbarment of removed judges** A judge of the Tax Court removed from office in accordance with subsection (f) shall not be permitted at any time to practice before the Tax Court.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7443
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Stable record: federal_law:legal_authorities:record_usc_d52c1d7a9ce507203de42ab5
Source file: Laws/federal/codes/united-states-code/title-26/section-7443-membership--01e7b8635a.md
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Passage SHA-256: 190ac2915410c148f3bcf4a95a02b93652ef3d84c3e4cfd7ec57a702c8490a89
Source location: Title 26, Chapter 76, § 7443; chapter-076-judicial-proceedings.md
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**(a) Number** The Tax Court shall be composed of 19 members.
**(b) Appointment** Judges of the Tax Court shall be appointed by the President, by and with the advice and consent of the Senate, solely on the grounds of fitness to perform the duties of the office.
**(c) Salary**
(1) Each judge shall receive salary at the same rate and in the same installments as judges of the district courts of the United States.
(2) For rate of salary and frequency of installment see section 135, title 28, United States Code, and section 5505, title 5, United States Code.
**(d) Expenses for travel and subsistence** Judges of the Tax Court shall receive necessary traveling expenses, and expenses actually incurred for subsistence while traveling on duty and away from their designated stations, subject to the same limitations in amount as are now or may hereafter be applicable to the United States Court of International Trade.
**(e) Term of office** The term of office of any judge of the Tax Court shall expire 15 years after he takes office.
**(f) Removal from office** Judges of the Tax Court may be removed by the President, after notice and opportunity for public hearing, for inefficiency, neglect of duty, or malfeasance in office, but for no other cause.
**(g) Disbarment of removed judges** A judge of the Tax Court removed from office in accordance with subsection (f) shall not be permitted at any time to practice before the Tax Court.
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Federal law — U.S. Code and appendices · legal_authorities
(1) After considering the report and recommendations of the Commission submitted under [section 357 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title2-section357&num=0&edition=prelim), the President shall transmit to Congress his recommendations with respect to the exact rates of pay, for offices and positions within the purview of subparagraphs (A), (B), (C), and (D) of [section 356 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title2-section356&num=0&edition=prelim), which the President considers to be fair and reasonable in light of the Commission’s report and recommendations, the prevailing market value of the services rendered in the offices and positions involved, the overall economic condition of the country, and the fiscal condition of the Federal Government.
(2) The President shall transmit his recommendations under this section to Congress on the first Monday after January 3 of the first calendar year beginning after the date on which the Commission submits its report and recommendations to the President under [section 357 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title2-section357&num=0&edition=prelim).
Source: Supplied U.S. Code snapshot — release unconfirmed · 2 U.S.C. § 358
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** The President shall appoint, by and with the advice and consent of the Senate, nine judges who shall constitute a court of record to be known as the United States Court of International Trade. Not more than five of such judges shall be from the same political party. The court is a court established under article III of the Constitution of the United States.
**(b)** The offices of the Court of International Trade shall be located in New York, New York.
Source: Supplied U.S. Code snapshot — release unconfirmed · 28 U.S.C. § 251
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Federal law — U.S. Code and appendices · legal_authorities
There is hereby established, under article I of the Constitution of the United States, a court of record to be known as the United States Tax Court. The members of the Tax Court shall be the chief judge and the judges of the Tax Court. The Tax Court is not an agency of, and shall be independent of, the executive branch of the Government.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7441
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Federal law — U.S. Code and appendices · legal_authorities
(1) The annual rate of pay for—
(A) each Senator, Member of the House of Representatives, and Delegate to the House of Representatives, and the Resident Commissioner from Puerto Rico,
(B) the President pro tempore of the Senate, the majority leader and the minority leader of the Senate, and the majority leader and the minority leader of the House of Representatives, and
(C) the Speaker of the House of Representatives,
shall be the rate determined for such positions under chapter 11 of this title, as adjusted by paragraph (2) of this section.
(2)
(A) Subject to subparagraph (B), effective at the beginning of the first applicable pay period commencing on or after the first day of the month in which an adjustment takes effect under [section 5303 of title 5](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section5303&num=0&edition=prelim) in the rates of pay under the General Schedule, each annual rate referred to in paragraph (1) shall be adjusted by an amount, rounded to the nearest multiple of $100 (or if midway between multiples of $100, to the next higher multiple of $100), equal to the percentage of such annual rate which corresponds to the most recent percentage change in the ECI (relative to the date described in the next sentence), as determined under section 704(a)(1) of the Ethics Reform Act of 1989. The appropriate date under this sentence is the first day of the fiscal year in which such adjustment in the rates of pay under the General Schedule takes effect.
(B) In no event shall the percentage adjustment taking effect under subparagraph (A) in any calendar year (before rounding), in any rate of pay, exceed the percentage adjustment taking effect in such calendar year under [section 5303 of title 5](https://uscode.house.gov
Source: Supplied U.S. Code snapshot — release unconfirmed · 2 U.S.C. § 4501
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Federal law — U.S. Code and appendices · legal_authorities
The Commission shall conduct, in each of the respective fiscal years referred to in subparagraphs (A) and (B) of [section 352(8) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title2-section352/8&num=0&edition=prelim), a review of the rates of pay of—
(A) the Vice President of the United States, Senators, Members of the House of Representatives, the Resident Commissioner from Puerto Rico, the Speaker of the House of Representatives, the President pro tempore of the Senate, and the majority and minority leaders of the Senate and the House of Representatives;
(B) offices and positions in the legislative branch referred to in subsections (a), (b), (c), and (d) of section 203 of the Federal Legislative Salary Act of 1964 (78 Stat. 415; Public Law 88–426);
(C) justices, judges, and other personnel in the judicial branch referred to in section 403 of the Federal Judicial Salary Act of 1964 (78 Stat. 434; Public Law 88–426) except bankruptcy judges, but including the judges of the United States Court of Federal Claims;
(D) offices and positions under the Executive Schedule in subchapter II of chapter 53 of title 5; and
(E) the Governors of the Board of Governors of the United States Postal Service appointed under [section 202 of title 39](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title39-section202&num=0&edition=prelim).
Such review by the Commission shall be made for the purpose of determining and providing—
(i) the appropriate pay levels and relationships between and among the respective offices and positions covered by such review, and
(ii) the appropriate pay relationships between such offices and positions and the offices and positions subject to the provisions of chapter 51 and subchapter III of chapter 53 of title 5
Source: Supplied U.S. Code snapshot — release unconfirmed · 2 U.S.C. § 356
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Federal law — U.S. Code and appendices · legal_authorities
The Supreme Court of the United States shall consist of a Chief Justice of the United States and eight associate justices, any six of whom shall constitute a quorum.
Source: Supplied U.S. Code snapshot — release unconfirmed · 28 U.S.C. § 1
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Federal law — U.S. Code and appendices · legal_authorities
Page 3900
TITLE 26—INTERNAL REVENUE CODE
§ 7441
Sec.
[7443B.
Repealed.]
7444.
Organization.
7445.
Offices.
7446.
Times and places of sessions.
7447.
Retirement.
7447A.
Retirement for special trial judges.
7448.
Annuities to surviving spouses and dependent
children of judges and special trial judges.
Editorial Notes
AMENDMENTS
2022—Pub. L. 117–328, div. T, title VII, § 702(c), Dec. 29,
2022, 136 Stat. 5404, added item 7447A.
2018—Pub. L. 115–141, div. U, title IV, § 401(a)(326),
Mar. 23, 2018, 132 Stat. 1200, substituted ‘‘Annuities to
surviving spouses and dependent children of judges and
special trial judges’’ for ‘‘Annuities of surviving
spouses and dependent children’’ in item 7448.
2008—Pub. L. 110–458 repealed amendment made by
section 856 of Pub. L. 109–280. See 2006 Amendment note
below.
2006—Pub. L. 109–280, title VIII, § 856(b), Aug. 17, 2006,
120 Stat. 1019, added item 7443B. Pub. L. 110–458, title I,
§ 108(l), Dec. 23, 2008, 122 Stat. 5110, repealed Pub. L.
109–280, § 856, and provided that the Internal Revenue
Code of 1986 shall be applied and administered as if such
section had not been enacted.
Pub. L. 109–280, title VIII, § 854(c)(2), Aug. 17, 2006, 120
Stat. 1018, which directed amendment of item 7448 by
inserting ‘‘and special trial judges’’ after ‘‘judges’’,
could not be executed because ‘‘judges’’ did not appear
subsequent to amendment by Pub. L. 94–455. See 1976
Amendment note below.
1986—Pub. L. 99–514, title XV, § 1556(b)(3), Oct. 22, 1986,
100 Stat. 2755, added item 7443A.
1976—Pub. L. 94–455, title XIX, § 1906(b)(10), Oct. 4,
1976, 90 Stat. 1834, substituted ‘‘Annuities of surviving
spouses and dependent children’’ for ‘‘Annuities to wid-
ows and dependent children of judges’’ in item 7448.
1961—Pub. L.
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 7443
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