United States Code (Last Updated: May 24, 2014) |
Title 26. INTERNAL REVENUE CODE |
SubTitle F. Procedure and Administration |
Chapter 76. JUDICIAL PROCEEDINGS |
SubChapter D. Court Review of Tax Court Decisions |
§ 7487. Cross references
Latest version.
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(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.)
Amendments
1969—Pub. L. 91–172 inserted reference to section 7463(b) for nonreviewability of Tax Court decisions in small claims cases.
Effective Date Of Amendment
Amendment by Pub. L. 91–172 effective one year after