26 U.S.C. § 7487

Current through P.L. 118-107 (published on www.congress.gov on 11/21/2024)

Section 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.

26 U.S.C. § 7487

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

AMENDMENTS1969-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.

Tax Court

The term "Tax Court" means the United States Tax Court.