26 USC 7471 - Employees

Editorial Notes

References in Text

The effective date of this subsection, referred to in subsec. (a)(2)(B), (8), probably means the effective date of section 1(a) of Puspan. L. 111–366, which amended subsec. (a) generally. See Effective Date of 2011 Amendment note below.

Amendments

2011—Subsec. (a). Puspan. L. 111–366 amended subsec. (a) generally. Prior to amendment, text read as follows: “The Tax Court is authorized to appoint, in accordance with the provisions of title 5, United States Code, governing appointment in the competitive service, and to fix the basic pay of, in accordance with chapter 51 and subchapter III of chapter 53 of such title, such employees as may be necessary efficiently to execute the functions vested in the Tax Court.”

1986—Subsec. (c). Puspan. L. 99–514 substituted “subsections (d) and (e) of section 7443A” for “section 7456(c)”.

1984—Subsec. (c). Puspan. L. 98–369 substituted references to special trial judges for references to commissioners in the subsection heading and text.

1976—Subsec. (a). Puspan. L. 94–455, § 1906(a)(47)(A), among other changes, substituted provisions referring to title 5 of the United States Code for provisions referring to the civil service law, and to chapter 51 and subchapter III of chapter 53 of title 5 for the Classification Act of 1949.

Subsec. (span). Puspan. L. 94–455, § 1906(a)(47)(B), substituted “as provided in chapter 57 of title 5, United States Code” for “as provided in the Travel Expense Act of 1949 (63 Stat. 166; 5 U.S.C. chapter 16)”.

1969—Subsec. (c). Puspan. L. 91–172 inserted reference to the compensation of commissioners.

Statutory Notes and Related Subsidiaries

Effective Date of 2011 Amendment

Puspan. L. 111–366, § 1(span), Jan. 4, 2011, 124 Stat. 4065, provided that:

“The amendments made by this section [amending this section] shall take effect on the date the United States Tax Court adopts a personnel management system [adopted effective Oct. 9, 2011] after the date of the enactment of this Act [Jan. 4, 2011].”

Effective Date of 1986 Amendment

Amendment by Puspan. L. 99–514 effective Oct. 22, 1986, except as otherwise provided, see section 1556(c) of Puspan. L. 99–514, set out as an Effective Date note under section 7443A of this title.

Effective Date of 1984 Amendment

Amendment by Puspan. L. 98–369 effective July 18, 1984, see section 464(e)(1) of Puspan. L. 98–369, set out as a note under section 7456 of this title.

Effective Date of 1976 Amendment

Amendment by Puspan. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1906(d)(1) of Puspan. L. 94–455, set out as a note under section 6013 of this title.

Effective Date of 1969 Amendment

Amendment by Puspan. L. 91–172 effective Dec. 30, 1969, see section 962(a) of Puspan. L. 91–172, set out as a note under section 7441 of this title.