U.S. Code » Title 26 » Subtitle Subtitle F— Procedure and Administration › Chapter CHAPTER 76— JUDICIAL PROCEEDINGS › Subchapter Subchapter D— Court Review of Tax Court Decisions

26 U.S.C. § 7487

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(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 NotesAmendments

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 SubsidiariesEffective 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.