26 USC § 7442 - Jurisdiction

---
identifier: "/us/usc/t26/s7442"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 7442 - Jurisdiction"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "7442"
section_name: "Jurisdiction"
chapter_number: 76
chapter_name: "JUDICIAL PROCEEDINGS"
subchapter_number: "C"
subchapter_name: "The Tax Court"
part_number: "I"
part_name: "ORGANIZATION AND JURISDICTION"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 879.)"
---


# § 7442. Jurisdiction

44 Stat. 10–87February 26, 1926

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 (), or by laws enacted subsequent to .

---

**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 879.)

## Editorial Notes

### References in Text

Chapters 1, 2, 3, and 4 of the Internal Revenue Code of 1939, referred to in text, were comprised of sections 1 to 482, 500 to 706, 800 to 939, and 1000 to 1031 of former Title 26, Internal Revenue Code. Chapters 1 and 2 of the Internal Revenue Code of 1939 were repealed by , and chapters 3 and 4 of the Internal Revenue Code of 1939 were repealed by . For table of comparisons of the 1939 Code to the 1986 Code, see Table I preceding . See also  for provision that references in the 1986 Code to a provision of the 1939 Code, not then applicable, shall be deemed a reference to the corresponding provision of the 1986 Code, which is then applicable.

The Revenue Act of 1926, referred to in text, is , . For complete classification of this Act to the Code, see Tables.