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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 76— JUDICIAL PROCEEDINGS · Subchapter C— The Tax Court · § 7453

Aa

§ 7453. Rules of practice, procedure, and evidence

347 words·~2 min read·/usc/title-26/section-7453

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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.

(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.)

Connections7 cite this · traces to 3

Cited by 7 sections · top 4

public-private-law

Public Law 114-113
Consolidated Appropriations Act, 2016

U.S. Code

§ 2071
Rule-making power generally

statutes-at-large

Public Law 114–113
Making appropriations for military construction, the Department of Veterans Affairs, and related agencies for the fiscal year ending September 30, 2016, and for other purposes

statute-compilations

Sec. 425
APPLICATION OF FEDERAL RULES OF EVIDENCE

Traces to 3 documents

public-private-law

Consolidated Appropriations Act, 2016
Public Law 114-113

U.S. Code

12 references not yet in our index

Aug. 16, 1954, ch. 736
68A Stat. 884
Pub. L. 91–172, title IX, § 960(f)
83 Stat. 734
Pub. L. 105–34, title XIV, § 1454(b)(3)
111 Stat. 1057
129 Stat. 3125
Pub. L. 105–34
Pub. L. 91–172
section 962(e) of Pub. L. 91–172
Pub. L. 100–702
section 405 of Pub. L. 100–702

Citation graph

cites case law

§ 7453

Rules of practice, procedure, and evidence

Pub. L.×2

Stat. Comp.×2

Stat.×2

U.S.C.×1

Pub. L.Public Law 114-113

ActAug. 16, 1954, ch. 736

Stat.68A Stat. 884

Pub. L.Pub. L. 91–172, title IX, § 960(f)

Stat.83 Stat. 734

Pub. L.Pub. L. 105–34, title XIV, § 1454(b)(3)

Cites 15 · showing 8Cited by 7 across 4 sources