26 USC § 7487 - Cross references

---
identifier: "/us/usc/t26/s7487"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 7487 - Cross references"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "7487"
section_name: "Cross references"
chapter_number: 76
chapter_name: "JUDICIAL PROCEEDINGS"
subchapter_number: "D"
subchapter_name: "Court Review of Tax Court Decisions"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 892; Pub. L. 91–172, title IX, § 960(i)(1), Dec. 30, 1969, 83 Stat. 735.)"
---


# § 7487. Cross references

**(1)** **Nonreviewability.—** For nonreviewability of Tax Court decisions in small claims cases, see section 7463(b).

**(2)** **Transcripts.—** For authority of the Tax Court to fix fees for transcript of records, see section 7474.

---

**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 892; Pub. L. 91–172, title IX, § 960(i)(1), Dec. 30, 1969, 83 Stat. 735.)

## Editorial Notes

### Amendments

1969— inserted reference to section 7463(b) for nonreviewability of Tax Court decisions in small claims cases.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1969 Amendment

Amendment by  effective one year after , see , set out as an Effective Date note under .