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Internal Revenue Code · 26 U.S.C.

§ 7487. Cross references

In force Text current through Public Law 119-121 (October 9, 2026) release point 119-121

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).

Cite as 26 U.S.C. § 7487

At a glance

Read from the text, the source credit and the official notes. Not part of the law.

Status
In force
Enacted
December 30, 1969 by Pub. L. 91–172
Length
2 subsections · 55 words · about 1 min to read
Cross-references
cites 2; cited by 0 Code sections and 0 other regulations
(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.)

Cross-references

Computed from the citations in the text of Title 26 and 26 CFR.

This section cites 2 other sections

Amendment history

From the source credit and the official notes, newest first.

  1. Enacted by Pub. L. 91–172

Where it sits in the Code

  1. Subtitle F Procedure and Administration
  2. Chapter 76 JUDICIAL PROCEEDINGS
  3. Subchapter D Court Review of Tax Court Decisions

Nearby sections

Official notes

Show the Law Revision Counsel's notes (amendments, effective dates)

Editorial Notes

Amendments

1969—Pub. L. 91–172 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

Amendment by Pub. L. 91–172 effective one year after Dec. 30, 1969, see section 962(e) of Pub. L. 91–172, set out as an Effective Date note under section 7463 of this title.