§ 7487. Cross references

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. 892 · 68A Stat. 892

   Enacted · 26 U.S.C. § 7487

   Aug. 16, 1954, ch. 736, 68A Stat. 892

   Source evidence

   Code source credit
   Aug. 16, 1954, ch. 736, 68A Stat. 892

2. 1969

   Tax Reform Act of 1969

   Pub. L. 91–172 title IX § 960(i)(1) · 83 Stat. 487

   Inserted · 26 U.S.C. § 7487

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

   Source evidence

   Code amendment note
   Pub. L. 91–172 inserted reference to section 7463(b) for nonreviewability of Tax Court decisions in small claims cases.

   Enacted provision · exact public law section
   (1) Section 7487 (relating to cross references) is amended to read as follows: “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.”

   Effective date note
   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.

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