
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: 26USC7487]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                    CHAPTER 76--JUDICIAL PROCEEDINGS
 
            Subchapter D--Court Review of Tax Court Decisions
 
Sec. 7487. Cross references

            (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.

(Aug. 16, 1954, ch. 736, 68A Stat. 892; Pub. L. 91-172, title IX, 
Sec. 960(i)(1), Dec. 30, 1969, 83 Stat. 735.)


                               Amendments

    1969--Pub. L. 91-172 inserted reference to section 7463(b) for 
nonreviewability of Tax Court decisions in small claims cases.


                    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.
