Court Review of Tax Court Decisions

Court Review of Tax Court Decisions

In Legislation

Court Review of Tax Court Decisions in the U.S. Code: Title 26, Subtitle F, Chapter 76, Subchapter D

The current, permanent, in-force federal laws regulating court review of tax court decisions are compiled in the United States Code under Title 26, Subtitle F, Chapter 76, Subchapter D. It constitutes “prima facie” evidence of statutes relating to Tax Administration (including court review of tax court decisions) of the United States. The reader can further narrow his/her legal research of the general topic (in this case, Judicial Proceedings of the US Code, including court review of tax court decisions) by chapter and subchapter.