26Title 26The US tax code, read & explained

26 U.S.C. § 7487

§ 7487. Cross references

37 words · amended 1 times

Compare on Cornell LII Official XML (House)

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

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.