26 C.F.R. § 301.7484-1. - § 301.7484-1 Change of Incumbent in Office.

Current as of May 27, 2026

Section 301.7484-1 - § 301.7484-1 Change of Incumbent in Office.Section 301.7484-1 - § 301.7484-1 Change of Incumbent in Office.

Section 301.7483-1 - § 301.7483-1 Petition for Review.Section 301.7502-1 - § 301.7502-1 Timely Mailing of Documents and Payments Treated as Timely Filing and Paying.

§ 301.7484-1 Change of incumbent in office.

When the incumbent of the office of Commissioner changes, no substitution of the name of his successor shall be required in proceedings pending before any appellate court reviewing the action of the Tax Court.

miscellaneous provisions

Marble can make mistakes. Please verify important details. We respect & protect your data.