26 U.S.C. 7463: Disputes involving $50,000 or less

2015

• Pub. L. 114–113 added par. (3). (Consolidated Appropriations Act, 2016) Law text · (f)

2000

• Pub. L. 106–554 added subsec. (f). (Consolidated Appropriations Act, 2001) Law text · (f)

1998

• Pub. L. 105–206 in section catchline and in subsec. (a)(1) to (4) substituted "$50,000" for "$10,000". (Internal Revenue Service Restructuring and Reform Act of 1998) Law text

1990

• Pub. L. 101–508 struck out subsec. (f) "Qualified State individual income taxes" which read as follows: "For purposes of this section, a deficiency placed in dispute or claimed overpayment with regard to a qualified State individual income tax to which subchapter E of chapter 64 applie… · (f)

1984

• Pub. L. 98–369, §461(a)(2)(A), substituted "$10,000" for "$5,000" in section catchline.
• Pub. L. 98–369, §461(a)(1), substituted "$10,000" for "$5,000" in pars. (1) to (4). · (a)

1982

• Section (a)(4). Pub. L. 97–362 added par. (4).

1980

• Pub. L. 96–222 struck out subsec. (g) which authorized the chief judge of the Tax Court to assign proceedings conducted under this section to be heard by the Commissioners of the court. · (g)

1978

• Pub. L. 95–600, §502(a)(2)(A), substituted "$5,000" for "$1,500" in section catchline.
• Pub. L. 95–600, §502(a)(1), "$5,000 for any one taxable year, in the case of the taxes imposed by subtitle A" for "$1,500 for any one taxable year, in the case of the taxes imposed by subtitle A and chapter 12, or" in par. (1), "$5,000, in the case of the tax imposed by chapter 11, or"… · (a)
• Pub. L. 95–600, §502(b), added subsec. (g). · (g)

1976

• Subsec, (d). Pub. L. 94–455 struck out "or his delegate" after "Secretary".

1972

• Pub. L. 92–512, §203(b)(2), substituted "$1,500" for "$1,000" in section catchline.
• Pub. L. 92–512, §203(b)(2), substituted "$1,500" for "$1,000". · (a), (2)
• Pub. L. 92–512, §203(b)(1), added subsec. (f). · (f)