26 U.S.C. § 7487 — Cross references
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 33 words · no verdicts yet
This section just points readers to two other parts of the tax code: one about small-claims Tax Court decisions not being reviewable, and one about the Tax Court's power to charge for transcript copies.
(1) Nonreviewability: For the rule that Tax Court* decisions in small claims cases can't be reviewed by another court, see section 7463(b).
(2) Transcripts: For the Tax Court's authority to set fees for copies of case transcripts, see section 7474.
For nonreviewability of Tax Court* decisions in small claims cases, see section 7463(b).
For authority of the Tax Court to fix fees for transcript of records, see section 7474.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 892; Pub. L. 91–172, title IX, § 960(i)(1), Dec. 30, 1969, 83 Stat. 735.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1969Amended · Pub. L. 91-172 · 83 Stat. 735
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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