§ 301.7482-1. Courts of review; venue.
34 words·~1 min read·
/us/cfr/t26/s§ 301.7482-1·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Under section 7482(b)(2) of the Code, decisions of the Tax Court may be reviewed by any U.S. Court of Appeals which may be designated by the Commissioner and the taxpayer by stipulation in writing.