§7453 Rules of Practice, Procedure, and Evidence

The Federal Rules of Evidence, referred to in text, are set out in the Appendix to Title 28, Judiciary and Judicial Procedure.

2015—Pub. L. 114–113 substituted “the Federal Rules of Evidence” for “the rules of evidence applicable in trials without a jury in the United States District Court of the District of Columbia”. 1997—Pub. L. 105–34 substituted “section 7436(c) or 7463” for “section 7463”. 1969—Pub. L. 91–172 inserted reference to the exception in the case of proceedings conducted under section 7463 of this title.

of 2015 Amendment Pub. L. 114–113, div. Q, title IV, § 425(b), Dec. 18, 2015, 129 Stat. 3125, provided that: “The amendment made by this section [amending this section] shall apply to proceedings commenced after the date of the enactment of this Act [Dec. 18, 2015] and, to the extent that it is just and practicable, to all proceedings pending on such 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

note under section 7463 of this title. Tax Court Rule Making Not AffectedAuthority of Tax Court to prescribe rules under this section unaffected by

of title IV of Pub. L. 100–702, see section 405 of Pub. L. 100–702, set out as a note under section 2071 of Title 28, Judiciary and Judicial Procedure.