Treasury Regulations · 26 CFR
§ 301.7482-1. Courts of review; venue.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 7482
Cite as 26 CFR § 301.7482-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- 32 FR 15241, Nov. 3, 1967, unless otherwise noted.
- Issued under
- 26 U.S.C. § 7482
- Length
- 35 words · about 1 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 0
Under section 7482(b)(2) of the Code, decisions of the Tax Court may be reviewed by any U.S. Court of Appeals which may be designated by the Commissioner and the taxpayer by stipulation in writing.
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR94f366dd75fae71 Judicial Proceedings
- Civil Actions by the United States
Nearby sections
- § 301.7461-1 Publicity of proceedings.
- § 301.7476-1 Declaratory judgments.
- § 301.7477-1 Declaratory judgments relating to the value of certain gifts for gift tax purposes.
- § 301.7481-1 Date when Tax Court decision becomes final; decision modified or reversed.
- § 301.7482-1 Courts of review; venue.
- § 301.7483-1 Petition for review.
- § 301.7484-1 Change of incumbent in office.
- § 301.7502-1 Timely mailing of documents and payments treated as timely filing and paying.
- § 301.7503-1 Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday.