Federal · Title 26 — Internal Revenue Code
26 U.S.C. § 7442: Jurisdiction
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The Tax Court and its divisions shall have such jurisdiction as is conferred on them by this title, by chapters 1, 2, 3, and 4 of the Internal Revenue Code of 1939, by title II and title III of the Revenue Act of 1926 ( 44 Stat. 10–87 ), or by laws enacted subsequent to February 26, 1926 .
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