
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7442]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                    CHAPTER 76--JUDICIAL PROCEEDINGS
 
                       Subchapter C--The Tax Court
 
                  PART I--ORGANIZATION AND JURISDICTION
 
Sec. 7442. Jurisdiction

    The Tax Court and its divisions shall have such jurisdiction as is 
conferred on them by this title, by chapters 1, 2, 3, and 4 of the 
Internal Revenue Code of 1939, by title II and title III of the Revenue 
Act of 1926 (44 Stat. 10-87), or by laws enacted subsequent to February 
26, 1926.

(Aug. 16, 1954, ch. 736, 68A Stat. 879.)

                       References in Text

    Chapters 1, 2, 3, and 4 of the Internal Revenue Code of 1939, 
referred to in text, were comprised of sections 1 to 482, 500 to 706, 
800 to 939, and 1000 to 1031 of former Title 26, Internal Revenue Code. 
Chapters 1 and 2 of the Internal Revenue Code of 1939 were repealed by 
section 7851(a)(1)(A) of this title, and chapters 3 and 4 of the 
Internal Revenue Code of 1939 were repealed by section 7851(a)(2)(A) of 
this title. For table of comparisons of the 1939 Code to the 1986 Code, 
see Table I preceding section 1 of this title. See also section 7851(e) 
of this title for provision that references in the 1986 Code to a 
provision of the 1939 Code, not then applicable, shall be deemed a 
reference to the corresponding provision of the 1986 Code, which is then 
applicable.
    The Revenue Act of 1926, referred to in text, is act Feb. 26, 1926, 
ch. 27, 44 Stat. 9. For complete classification of this Act to the Code, 
see Tables.
