Title 26, Internal Revenue CodeRelease 119-110

§7487 Cross References

Title 26 › Subtitle F — Procedure and Administration › CHAPTER 76 — JUDICIAL PROCEEDINGS › Subchapter D — Court Review of Tax Court Decisions › § 7487

Last updated Sep 22, 2026|Official source

Summary

Points to two rules: section 7463(b) says Tax Court decisions in small-claims cases cannot be reviewed, and section 7474 lets the Tax Court set fees for copies of its records.

Full Legal Text

Title 26, §7487

Internal Revenue Code, Source: USLM XML via OLRC

(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.

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

Sep 22, 2026

Release point: 119-110