26 U.S.C. 7482: Courts of review

2015

• Pub. L. 114–74, §1101(f)(13)(C), substituted "section 6234" for "section 6226, 6228(a), or 6234(c)" in concluding provisions. (Bipartisan Budget Act of 2015) Law text · (b)
• Pub. L. 114–74, §1101(f)(13)(A), which directed amendment of subpar. (E) by substituting "section 6234" for "section 6226, 6228, 6247, or 6252", was executed by making the substitution for "section 6226, 6228(a), 6247, or 6252" to reflect the probable intent of Congress. (Bipartisan Budget Act of 2015) Law text · (b)
• Pub. L. 114–113, §423(a), added subpar. (F). (Consolidated Appropriations Act, 2016) Law text · (b)
• Pub. L. 114–74, §1101(f)(13)(B), struck out subpar. (F) which read as follows: "in the case of a petition under section 6234(c)— (Bipartisan Budget Act of 2015) Law text · (b)
• Pub. L. 114–113, §423(a), added subpar. (G). (Consolidated Appropriations Act, 2016) Law text · (b)

1997

• Pub. L. 105–34, §1239(d)(2), substituted ", 6228(a), or 6234(c)" for "or 6228(a)" in concluding provisions. (Taxpayer Relief Act of 1997) Law text · (b)
• Pub. L. 105–34, §1222(b)(3), substituted ", 6228(a), 6247, or 6252" for "or 6228(a)". (Taxpayer Relief Act of 1997) Law text · (b)
• Pub. L. 105–34, §1239(d)(1), added subpar. (F). (Taxpayer Relief Act of 1997) Law text · (b)

1989

• Pub. L. 101–239 substituted "penalties" for "damages" in heading and amended text generally. Prior to amendment, text read as follows: "The United States Court of Appeals and the Supreme Court shall have power to impose damages in any case where the decision of the Tax Court is affi… · (c)

1988

• Pub. L. 100–647 added par. (3). · (a)

1986

• Pub. L. 99–514, §1558(a), (b), inserted par. (1) designation and heading "In general" before existing text and realigned its margin, and added par. (2). · (a)
• Pub. L. 99–514, §1810(g)(2), substituted "section 7428 or 7476" for "section 7428, 7476, or 7477" in last sentence. · (b)
• Pub. L. 99–514, §1899A(60), substituted "partnership." for "partnership,". · (b)

1984

• Pub. L. 98–369 struck out subpar. (D) which provided that venue in the case of a person seeking declaratory judgment under section 7477 be the legal residence of such person if such person is not a corporation, or the principal place of business or principal office or agen… · (b)

1982

• Pub. L. 97–164 inserted "(other than the United States Court of Appeals for the Federal Circuit)" after "The United States Courts of Appeals". · (a)
• Pub. L. 97–248 added subpar. (F), and in provisions following subpar. (F) inserted ", or the petition under section 6226 or 6228(a)," after "or 7477". · (b)

1978

• Pub. L. 95–600, §336(c)(1)(A), substituted "provided in paragraphs (2) and (3)" for "provided in paragraph (2)". · (b)
• Pub. L. 95–600, §336(c)(1)(B), added par. (3). · (b)

1976

• Pub. L. 94–455, §1042(d)(2)(A), added subpar. (D). · (b)
• Pub. L. 94–455, §1306(b)(4), added subpar. (E). · (b)
• Pub. L. 94–455, §§1042(d)(2)(B), 1306(b)(5), in provisions following subpar. (E), substituted "no subparagraph of the preceding sentence applies" for "subparagraph (A), (B), and (C) do not apply" and "section 7428, 7476, or 7477" for "section 7476". · (b)
• Pub. L. 94–455, §1906(b)(13)(A), struck out "or his delegate" after "Secretary". · (b)

1974

• Pub. L. 93–406 added subpar. (C) and, in provisions following subpar. (C), substituted "If for any reason subparagraph (A), (B), and (C) do not apply" for "If for any reason neither subparagraph (A) nor (B) applies", and inserted provisions referring to the time the petition seeking… · (b)

1969

• Pub. L. 91–172 substituted "section 2072 of title 28" for "section 2074 of title 28" in par. (2) and struck out provision for the applicability of rules adopted under authority of section 1141(c)(2) of the Internal Revenue Act of 1939 until such time as rules prescribed by the Supreme … · (c)

1966

• Pub. L. 89–713 substituted provisions requiring that appeals from Tax Court decisions be made to the Court of Appeals for the circuit in which the taxpayer resides, in the case of a taxpayer other than a corporation, and, in the case of appeals by corporations, to the Court of Appea… · (b)