### Question
How does JUDICIAL PROCEEDINGS define survivors annuity fund?


### Answer
Under *26 U.S.C. § 7448*, **survivors annuity fund** is defined as:

> the Tax Court judges survivors annuity fund established by this section

#### Citation:
  - *26 U.S.C. § 7448*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 76-JUDICIAL PROCEEDINGS > Subchapter C-The Tax Court > PART I-ORGANIZATION AND JURISDICTION**

