2012 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration (§§ 6001 - 7874)
Chapter 76 - JUDICIAL PROCEEDINGS (§§ 7401 - 7491)
Subchapter C - The Tax Court (§§ 7441 - 7479)
Part II - PROCEDURE (§§ 7451 - 7465)
Section 7453 - Rules of practice, procedure, and evidence
| Publication Title | United States Code, 2012 Edition, Title 26 - INTERNAL REVENUE CODE |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 76 - JUDICIAL PROCEEDINGS Subchapter C - The Tax Court PART II - PROCEDURE Sec. 7453 - Rules of practice, procedure, and evidence |
| Contains | section 7453 |
| Date | 2012 |
| Laws in Effect as of Date | January 15, 2013 |
| Positive Law | No |
| Disposition | standard |
| Source Credit | Aug. 16, 1954, ch. 736, 68A Stat. 884; Pub. L. 91-172, title IX, §960(f), Dec. 30, 1969, 83 Stat. 734; Pub. L. 105-34, title XIV, §1454(b)(3), Aug. 5, 1997, 111 Stat. 1057. |
| Statutes at Large References | 83 Stat. 734 111 Stat. 1057 |
| Public Law References | Public Law 91-172, Public Law 100-702, Public Law 105-34 |
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Except in the case of proceedings conducted under section 7436(c) or 7463, the proceedings of the Tax Court and its divisions shall be conducted in accordance with such rules of practice and procedure (other than rules of evidence) as the Tax Court may prescribe and in accordance with the rules of evidence applicable in trials without a jury in the United States District Court of the District of Columbia.
(Aug. 16, 1954, ch. 736, 68A Stat. 884; Pub. L. 91–172, title IX, §960(f), Dec. 30, 1969, 83 Stat. 734; Pub. L. 105–34, title XIV, §1454(b)(3), Aug. 5, 1997, 111 Stat. 1057.)
Amendments1997—Pub. L. 105–34 substituted “section 7436(c) or 7463” for “section 7463”.
1969—Pub. L. 91–172 inserted reference to the exception in the case of proceedings conducted under section 7463 of this title.
Effective Date of 1969 AmendmentAmendment by Pub. L. 91–172 effective one year after Dec. 30, 1969, see section 962(e) of Pub. L. 91–172, set out as an Effective Date note under section 7463 of this title.
Tax Court Rule Making Not AffectedAuthority of Tax Court to prescribe rules under this section unaffected by amendments of title IV of Pub. L. 100–702, see section 405 of Pub. L. 100–702, set out as a note under section 2071 of Title 28, Judiciary and Judicial Procedure.
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