Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 7487 (2024) — 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.
Source: official text