FEDERAL · 26 U.S.C. · Chapter 76
Cross references
26 U.S.C. § 7487
Title26 — Internal Revenue Code
Chapter76 — JUDICIAL PROCEEDINGS
SubchapterD
Current throughPub. L. 119-99
This text of 26 U.S.C. § 7487 (Cross references) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
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26 U.S.C. § 7487.
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History
(Aug. 16, 1954, ch. 736, 68A Stat. 892; Pub. L. 91–172, title IX, §960(i)(1), Dec. 30, 1969, 83 Stat. 735.)
Editorial Notes
(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.
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 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.
(2) Transcripts.—For authority of the Tax Court to fix fees for transcript of records, see section 7474.
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 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.
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26 U.S.C. § 7487, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/7487.