The trustee of the debtor’s estate in any case under title 11 of the United States Code may intervene, on behalf of the debtor’s estate, in any proceeding before the Tax Court to which the debtor is a party.
(Added Pub. L. 96–589, §6(c)(1), Dec. 24, 1980, 94 Stat. 3407.)
A prior section 7464 was renumbered section 7465 of this title.
Section effective Oct. 1, 1979, but not applicable to proceedings under Title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 7(e) of Pub. L. 96–589, set out as an Effective Date of 1980 Amendment note under section 108 of this title.