StacksVerified U.S. regulatory reference

26 U.S.C. § 7487

Verified against govinfo.gov as of June 20, 2026View official text on govinfo.gov ↗
  1. (1)For nonreviewability of Tax Court decisions in small claims cases, see section 7463(b).
  2. (2)For authority of the Tax Court to fix fees for transcript of records, see section 7474.