Intervention by trustee of debtor's estate

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Procedure and Administration
  5. JUDICIAL PROCEEDINGS
  6. The Tax Court
  7. PROCEDURE
  8. Intervention by trustee of debtor's estate

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§7464. Intervention by trustee of debtor's estate

The trustee of the debtor's estate in any case under title 11 of the United States Code may intervene, on behalf of the debtor's estate, in any proceeding before the Tax Court to which the debtor is a party.

(Added Pub. L. 96–589, §6(c)(1), Dec. 24, 1980, 94 Stat. 3407 .)

Prior Provisions

A prior section 7464 was renumbered section 7465 of this title.

Effective Date

Section effective Oct. 1, 1979, but not applicable to proceedings under Title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 7(e) of Pub. L. 96–589, set out as an Effective Date of 1980 Amendment note under section 108 of this title.


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