{"identifier":"/us/usc/t26/s7442","title":26,"num":"\u00a7\u202f7442.","heading":"Jurisdiction","text":"\u00a7\u202f7442.\nJurisdiction\nThe 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 (\n44 Stat. 10\u201387\nFebruary 26, 1926","url":"https://projectusc.org/usc/t26/s7442.html","content":[{"t":"sec","id":"/us/usc/t26/s7442","children":[{"t":"num","text":"\u00a7\u202f7442."},{"t":"heading","text":"Jurisdiction"},{"t":"content","text":"\n","children":[{"t":"p","text":"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 (","children":[{"t":"ref","text":"44 Stat. 10\u201387","href":"/us/stat/44/10-87","tail":"), or by laws enacted subsequent to "},{"t":"text","text":"February 26, 1926","tail":"."}],"tail":"\n"}]},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}