
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7453]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                    CHAPTER 76--JUDICIAL PROCEEDINGS
 
                       Subchapter C--The Tax Court
 
                           PART II--PROCEDURE
 
Sec. 7453. Rules of practice, procedure, and 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 rules of evidence applicable in trials without a jury in the 
United States District Court of the District of Columbia.

(Aug. 16, 1954, ch. 736, 68A Stat. 884; Pub. L. 91-172, title IX, 
Sec. 960(f), Dec. 30, 1969, 83 Stat. 734; Pub. L. 105-34, title XIV, 
Sec. 1454(b)(3), Aug. 5, 1997, 111 Stat. 1057.)


                               Amendments

    1997--Pub. L. 105-34 substituted ``section 7436(c) or 7463'' for 
``section 7463''.
    1969--Pub. L. 91-172 inserted reference to the exception in the case 
of proceedings conducted under section 7463 of this title.


                    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.


                   Tax Court Rule Making Not Affected

    Authority of Tax Court to prescribe rules under this section 
unaffected by amendments of title IV of Pub. L. 100-702, see section 405 
of Pub. L. 100-702, set out as a note under section 2071 of Title 28, 
Judiciary and Judicial Procedure.

                  Section Referred to in Other Sections

    This section is referred to in sections 6110, 7436, 7463 of this 
title.
