26 USC 7487: Cross references
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26 USC 7487: Cross references Text contains those laws in effect on December 24, 2024
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 76-JUDICIAL PROCEEDINGSSubchapter D-Court Review of Tax Court Decisions
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§7487. Cross references

(1) Nonreviewability.-For nonreviewability of Tax Court decisions in small claims cases, see section 7463(b).

(2) Transcripts.-For authority of the Tax Court to fix fees for transcript of records, see section 7474.

(Aug. 16, 1954, ch. 736, 68A Stat. 892 ; Pub. L. 91–172, title IX, §960(i)(1), Dec. 30, 1969, 83 Stat. 735 .)


Editorial Notes

Amendments

1969-Pub. L. 91–172 inserted reference to section 7463(b) for nonreviewability of Tax Court decisions in small claims cases.


Statutory Notes and Related Subsidiaries

Effective Date of 1969 Amendment

Amendment by Pub. L. 91–172 effective one year after Dec. 30, 1969, see section 962(e) of Pub. L. 91–172, set out as an Effective Date note under section 7463 of this title.