2016 US Code
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
| 26 U.S.C. § 7453 (2016) |
| §7453. Rules of practice, procedure, and evidence |
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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 Federal Rules of Evidence. |
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(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; Pub. L. 114–113, div. Q, title IV, §425(a), Dec. 18, 2015, 129 Stat. 3125.) |
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REFERENCES IN TEXT
The Federal Rules of Evidence, referred to in text, are set out in the Appendix to Title 28, Judiciary and Judicial Procedure. AMENDMENTS2015—Pub. L. 114–113 substituted "the Federal Rules of Evidence" for "the rules of evidence applicable in trials without a jury in the United States District Court of the District of Columbia". 1997—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 2015 AMENDMENTPub. L. 114–113, div. Q, title IV, §425(b), Dec. 18, 2015, 129 Stat. 3125, provided that: "The amendment made by this section [amending this section] shall apply to proceedings commenced after the date of the enactment of this Act [Dec. 18, 2015] and, to the extent that it is just and practicable, to all proceedings pending on such date." 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. |
| United States Code, 2012 Edition, Supplement 4, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| 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 |
| section 7453 |
| 2016 |
| January 6, 2017 |
| No |
| standard |
| 83 Stat. 734 111 Stat. 1057 129 Stat. 3125 |
| Public Law 91-172, Public Law 100-702, Public Law 105-34, Public Law 114-113 |
