26 U.S.C. § 7464
§ 7464. Intervention by trustee of debtor’s estate
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Added in 1980 by the Public Law 96-589. Last changed December 24, 1980 by the Public Law 96-589.
Every change, newest first (1)
- December 24, 1980Public Law 96-589 · added this section
The law as written
Current through Public Law 119-102. Amendment notes omitted.
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.