44 Stat. 10–87 The Tax Court and its divisions shall have such jurisdiction as is conferred on them by this title, by chapters 1, 2, 3, and 4 of the Internal Revenue Code of 1939, by title II and title III of the Revenue Act of 1926 (), or by laws enacted subsequent to .
Aug. 16, 1954, ch. 736 68A Stat. 879 (, .)
Editorial Notes
References in Text
section 7851(a)(1)(A) of this titlesection 7851(a)(2)(A) of this titlesection 1 of this titlesection 7851(e) of this titleChapters 1, 2, 3, and 4 of the Internal Revenue Code of 1939, referred to in text, were comprised of sections 1 to 482, 500 to 706, 800 to 939, and 1000 to 1031 of former Title 26, Internal Revenue Code. Chapters 1 and 2 of the Internal Revenue Code of 1939 were repealed by , and chapters 3 and 4 of the Internal Revenue Code of 1939 were repealed by . For table of comparisons of the 1939 Code to the 1986 Code, see Table I preceding . See also for provision that references in the 1986 Code to a provision of the 1939 Code, not then applicable, shall be deemed a reference to the corresponding provision of the 1986 Code, which is then applicable.
act Feb. 26, 1926, ch. 27 44 Stat. 9 The Revenue Act of 1926, referred to in text, is , . For complete classification of this Act to the Code, see Tables.