26Title 26The US tax code, read & explained

26 U.S.C. § 7487

§ 7487. Cross references

37 words · amended 1 times

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No plain-English explainer yet. Below is the official text. Explainers are being added section by section.

History

Part of the code since 1954. Last changed December 30, 1969 by the Tax Reform Act of 1969.

Every change, newest first (2)
  1. December 30, 1969Tax Reform Act of 1969
  2. August 16, 1954Internal Revenue Code of 1954 (original text)

The law as written

Current through Public Law 119-102. Amendment notes omitted.

(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.