26 U.S.C. § 7453
§ 7453. Rules of practice, procedure, and evidence
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 18, 2015 by the Consolidated Appropriations Act, 2016 (PATH Act).
Every change, newest first (4)
- December 18, 2015Consolidated Appropriations Act, 2016 (PATH Act)
- August 5, 1997Taxpayer Relief Act of 1997
- December 30, 1969Tax Reform Act of 1969
- August 16, 1954Internal Revenue Code of 1954 (original text)
The law as written
Current through Public Law 119-102. Amendment notes omitted.
Except in the case of proceedings conducted under section 7436(c) or 7463, the proceedings of the Tax Court and its divisions shall be conducted in accordance with such rules of practice and procedure (other than rules of evidence) as the Tax Court may prescribe and in accordance with the Federal Rules of Evidence.