Title 26 — Internal Revenue CodeRelease 119-73
§7487 Cross references
Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 76— - JUDICIAL PROCEEDINGS › Subchapter Subchapter D— - Court Review of Tax Court Decisions › § 7487
Full Legal Text
Title 26, §7487
Internal Revenue Code — Source: USLM XML via OLRC
(1)For nonreviewability of Tax Court decisions in small claims cases, see section 7463(b).
(2)For authority of the Tax Court to fix fees for transcript of records, see section 7474.
Legislative History
Notes & Related Subsidiaries
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 AmendmentAmendment 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.
Reference
Citations & Metadata
Citation
26 U.S.C. § 7487
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73