Cross references — Us Code Code § 7487
Us Code Code § 7487 — Cross references. Reproduced from the official United States Code, with a citation summary, verification link, and related provisions.
§ 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. 736, 68A Stat. 892; Pub. L. 91–172, title IX, §960(i)(1), Dec. 30, 1969, 83 Stat. 735.)
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.
Subchapter E—Burden of Proof
About This Section
26 U.S.C. § 7487 is part of Title 26 of the United States Code. The United States Code is the official codification of federal statutes maintained by the Office of the Law Revision Counsel of the U.S. House of Representatives. Congress amends the Code through new public laws, which are eventually incorporated into the relevant title.
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