Administration — Us Code Code § 7470

Us Code Code § 7470 — Administration. Reproduced from the official United States Code, with a citation summary, verification link, and related provisions.

§ 7470. Administration

Notwithstanding any other provision of law, the Tax Court may exercise, for purposes of management, administration, and expenditure of funds of the Court, the authorities provided for such purposes by any provision of law (including any limitation with respect to such provision of law) applicable to a court of the United States (as that term is defined in section 451 of title 28, United States Code), except to the extent that such provision of law is inconsistent with a provision of this subchapter.

(Added Pub. L. 114–113, div. Q, title IV, §432(a), Dec. 18, 2015, 129 Stat. 3126.)

About This Section

26 U.S.C. § 7470 is part of Title 26 of the United States Code. The United States Code is the official codification of federal statutes maintained by the Office of the Law Revision Counsel of the U.S. House of Representatives. Congress amends the Code through new public laws, which are eventually incorporated into the relevant title.

This section may be cited in legal writing as 26 U.S.C. § 7470. For the most current official text, including any recent amendments, use the official source links below. Do not rely on this page as the sole authority for legal citation or litigation.

How to Read This Statute

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Sources

Source: official Us Code text · Last verified 2026-08-27

At a glance

Verify the text

Statute text is transcribed from the official United States Code. Confirm it against the primary source before relying on it:

Not legal advice. Verify against the official source and consult a licensed Us Code attorney.

Common questions

What is the source of United States Code § 7470?

The text above is transcribed from the United States Code, the codified statutes of Us Code. The official publisher link appears under "Verify the text" on this page.

What subject does United States Code § 7470 address?

It addresses "Administration". Read the section together with the surrounding provisions listed under "Nearby provisions" for the full picture.

Is United States Code § 7470 still in force?

Statutes are amended, repealed, and renumbered every session. Confirm the current version at the official Us Code source before relying on this text.

Can this page be used as legal advice?

No. This is a reference transcription for research. Applying Us Code law to your facts requires a licensed Us Code attorney who can review the specifics.