26 U.S.C. § 7453 — Rules of practice, procedure, and evidence
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 53 words · no verdicts yet
Except for proceedings under sections 7436(c) and 7463, Tax Court proceedings follow the Court’s practice and procedure rules and the Federal Rules of Evidence.
Except for proceedings under section 7436(c) or 7463, the Tax Court* and its divisions must conduct proceedings under the Tax Court’s practice and procedure rules, excluding evidence rules, and under the Federal Rules of Evidence.
Except in the case of proceedings conducted under section 7436(c) or 7463, the proceedings of the Tax Court* and its divisions shall be conducted in accordance with such rules of practice and procedure (other than rules of evidence) as the Tax Court may prescribe and in accordance with the Federal Rules of Evidence.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 884; Pub. L. 91–172, title IX, § 960(f), Dec. 30, 1969, 83 Stat. 734; Pub. L. 105–34, title XIV, § 1454(b)(3), Aug. 5, 1997, 111 Stat. 1057; Pub. L. 114–113, div. Q, title IV, § 425(a), Dec. 18, 2015, 129 Stat. 3125.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1969Amended · Pub. L. 91-172 · 83 Stat. 734
- 1997Amended · Pub. L. 105-34 · 111 Stat. 1057
- 2015Amended · Pub. L. 114-113 · 129 Stat. 3125
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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