When the incumbent of the office of Secretary changes, no substitution of the name of his successor shall be required in proceedings pending before any appellate court reviewing the action of the Tax Court.
Aug. 16, 1954, ch. 73668A Stat. 891Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834(, ; , , .)
Editorial Notes
Amendments
Pub. L. 94–4551976— struck out “or his delegate” after “Secretary”.