26 U.S.C. § 7445 : Internal Revenue Code — Procedure And Administration — Judicial Proceedings — The Tax Court — Organization And Jurisdiction — Offices

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The principal office of the Tax Court shall be in the District of Columbia, but the Tax Court or any of its divisions may sit at any place within the United States.

(Aug. 16, 1954, ch. 736, 68A Stat. 880.)
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