Based on title 28, U.S.C., 1940 ed., § 878, andsection 1141(c)(4) of title 26 U.S.C., 1940 ed., Internal Revenue Code (R.S. § 1010; Mar. 3, 1911, ch. 231, §§ 117,
289,36 Stat. 1131, 1167; Feb. 10, 1939, ch. 2, § 1141(c)(4),53 Stat. 165).
Section consolidates section
878 of title
28 with section
1141(c)(4) of title
26, both U.S.C., 1940 ed., with changes in phraseology necessary to effect consolidation.
Words “prevailing party” were substituted for “the respondents in error,” contained in said section
878 of title
28, since writs of error have been abolished.
Senate Revision Amendment
By Senate amendment, all provisions relating to the Tax Court were eliminated. Therefore, section
1141(c)(4) of Title
26, U.S.C., Internal Revenue Code, was not one of the sources of this section as finally enacted. However, no change in the text of this section was necessary. See 80th Congress Senate Report No. 1559.
The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.
The most recent Classification Table update that we have noticed was Wednesday, February 6, 2013
An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.
Description of Change
Statutes at Large
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