Section text and notes
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 Chapters 1 and 2 of the Internal Revenue Code of 1939 were repealed by , and chapters 3 and 4 of the Internal Revenue Code of 1939 were repealed by .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.