Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 7483
Notice of appeal
Official textgovinfo.govlast amended
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.
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Nearby sections (25 sections)
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- 7473 · Disposition of fees
- 7474 · Fee for transcript of record
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- 7477 · Declaratory judgments relating to value of certain gifts
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- 7481 · Date when Tax Court decision becomes final
- 7482 · Courts of review
- 7483 · Notice of appeal
- 7484 · Change of incumbent in office
- 7485 · Bond to stay assessment and collection
- 7486 · Refund, credit, or abatement of amounts disallowed
- 7487 · Cross references
- 7491 · Burden of proof
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- 7502 · Timely mailing treated as timely filing and paying
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- 7504 · Fractional parts of a dollar
- 7505 · Sale of personal property acquired by the United States
- 7506 · Administration of real estate acquired by the United States
- 7507 · Exemption of insolvent banks from tax