§ 7483. Notice of appeal

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1. 1954

   Aug. 16, 1954, ch. 736, 68A Stat. 891 · 68A Stat. 891

   Enacted · 26 U.S.C. § 7483

   Aug. 16, 1954, ch. 736, 68A Stat. 891

   Source evidence

   Code source credit
   Aug. 16, 1954, ch. 736, 68A Stat. 891

2. 1969

   Tax Reform Act of 1969

   Pub. L. 91–172 title IX § 959(a) · 83 Stat. 487

   Substituted · 26 U.S.C. § 7483

   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

   Source evidence

   Code amendment note
   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.

   Enacted provision · exact public law section
   (a) Section 7483 (relating to petition for review) is amended to read as follows: “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.”

   Effective date note
   Pub. L. 91–172, title IX, § 962(f), Dec. 30, 1969, 83 Stat. 736, as amended by Pub. L. 99–514, § 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.”

1 of 2 references resolved to an enrolled provision · 1 partial