The mailing by certified mail or registered mail of any pleading, decision, order, notice, or process in respect of proceedings before the Tax Court shall be held sufficient service of such pleading, decision, order, notice, or process.
Aug. 16, 1954, ch. 73668A Stat. 884Pub. L. 85–866, title I, § 89(b)72 Stat. 1665(, ; , , .)
Editorial Notes
Amendments
Pub. L. 85–8661958— inserted “certified mail or” before “registered mail”.
Statutory Notes and Related Subsidiaries
Effective Date of 1958 Amendment
Pub. L. 85–866section 89(d) of Pub. L. 85–866section 7502 of this titleAmendment by applicable only if mailing occurs after , see , set out as a note under .