Public Law 119-73 (01/23/2026)

26 U.S.C. § 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. 73668A Stat. 892Pub. L. 91–172, title IX, § 960(i)(1)83 Stat. 735(, ; , , .)

Editorial Notes

Amendments

Pub. L. 91–1721969— 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

Pub. L. 91–172section 962(e) of Pub. L. 91–172section 7463 of this titleAmendment by effective one year after , see , set out as an Effective Date note under .