Sec. 422. SMALL TAX CASE ELECTION FOR INTEREST ABATEMENT CASES
133 words·~1 min read·
/statute-compilations/comps-13909/sec-422A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
## SEC. 422 SMALL TAX CASE ELECTION FOR INTEREST ABATEMENT CASES ###
(a)In General **[**[26 U.S.C. 7463](/us/usc/t26/s7463)**]** Subsection
(f)of section 7463 is amended— ####
(1)by striking “and” at the end of paragraph (1), ####
(2)by striking the period at the end of paragraph
(2)and inserting “, and”, and ####
(3)by adding at the end the following new paragraph: > > #### “(3) > > a petition to the Tax Court under section 6404(h) in which the amount of the abatement sought does not exceed $50,000.” > . ###
(b)Effective Date **[**[26 U.S.C. 7463 note](/us/usc/t26/s7463)**]** The amendments made by this section shall apply to cases pending as of the day after the date of the enactment of this Act, and cases commenced after such date of enactment.
Connectionstraces to 1
Traces to 1 document
Citation graph
cites case law
Sec. 422
SMALL TAX CASE ELECTION FOR INTEREST ABATEMENT CASES
Cites 1Cited by 0 across 0 sources