26 U.S.C. 7481: Date when Tax Court decision becomes final

1997

• Pub. L. 105–34, §1454(b)(3), substituted "section 7436(c) or 7463" for "section 7463". (Taxpayer Relief Act of 1997) Law text · (b)
• Pub. L. 105–34, §1452(a), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: "Notwithstanding subsection (a), if— (Taxpayer Relief Act of 1997) Law text · (c)

1988

• Pub. L. 100–647, §6247(b)(2), substituted "subsections (b), (c), and (d)" for "subsections (b) and (c)". · (a)
• Pub. L. 100–647, §6246(b)(2), substituted "subsections (b) and (c)" for "subsection (b)". · (a)
• Pub. L. 100–647, §6246(a), added subsec. (c). · (c)
• Pub. L. 100–647, §6247(a), added subsec. (d). · (d)

1976

• Pub. L. 94–455 struck out "or his delegate" after "Secretary". · (a), (B)

1969

• Pub. L. 91–172 designated existing provisions as subsec. (a), inserted reference to the exception provided for in subsec. (b), substituted "notice of appeal" for "petition for review" in par. (1), and substituted references to dismissal of appeal for references to dismissal of petition for review i…