26 U.S.C. · Internal Revenue Code
26 U.S.C. § 7487

Cross references

Ch. 76 — JUDICIAL PROCEEDINGS
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 76
Statutory Text

26 U.S.C. § 7487 — Cross references

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 76 - JUDICIAL PROCEEDINGS Subchapter D - Court Review of Tax Court Decisions Sec. 7487 - Cross references From the U.S. Government Publishing Office, www.gpo.gov

§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.

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