
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: 26USC7483]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                    CHAPTER 76--JUDICIAL PROCEEDINGS
 
            Subchapter D--Court Review of Tax Court Decisions
 
Sec. 7483. Notice of appeal

    Review of a decision of the Tax Court shall be obtained by filing a 
notice of appeal with the clerk of the Tax Court within 90 days after 
the decision of the Tax Court is entered. If a timely notice of appeal 
is filed by one party, any other party may take an appeal by filing a 
notice of appeal within 120 days after the decision of the Tax Court is 
entered.

(Aug. 16, 1954, ch. 736, 68A Stat. 891; Pub. L. 91-172, title IX, 
Sec. 959(a), Dec. 30, 1969, 83 Stat. 734.)


                               Amendments

    1969--Pub. L. 91-172 substituted references to notice of appeal for 
references to petition for review, and otherwise generally altered the 
section as to time for appeal and terminology in order to conform 
section to the form of the Federal Rules of Appellate Procedure.


                    Effective Date of 1969 Amendment

    Section 962(f) of Pub. L. 91-172, as amended by Pub. L. 99-514, 
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ``The amendments 
made by sections 959 and 960(h) [amending this section and sections 
7481, 7482, and 7485 of this title] shall take effect 30 days after the 
date of the enactment of this Act [Dec. 30, 1969]. In the case of any 
decision of the Tax Court entered before the 30th day after the date of 
the enactment of this Act [Dec. 30, 1969], the United States Courts of 
Appeals shall have jurisdiction to hear an appeal from such decision, if 
such appeal was filed within the time prescribed by Rule 13(a) of the 
Federal Rules of Appellate Procedure or by section 7483 of the Internal 
Revenue Code of 1986 [formerly I.R.C. 1954] as in effect at the time the 
decision of the Tax Court was entered.''

                  Section Referred to in Other Sections

    This section is referred to in sections 6512, 7482, 7485 of this 
title.
