26 U.S. Code § 7453 - Rules of practice, procedure, and evidence

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 rules of evidence applicable in trials without a jury in the United States District Court of the District of Columbia.


(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.)

1997—Pub. L. 105–34substituted “section 7436 (c) or 7463” for “section 7463”.
1969—Pub. L. 91–172inserted reference to the exception in the case of proceedings conducted under section 7463 of this title.
Effective Date of 1969 Amendment

Amendment by Pub. L. 91–172effective one year after Dec. 30, 1969, see section 962(e) ofPub. L. 91–172, set out as an Effective Date note under section 7463 of this title.
Tax Court Rule Making Not Affected

Authority of Tax Court to prescribe rules under this section unaffected by amendments of title IV of Pub. L. 100–702, see section 405 ofPub. L. 100–702, set out as a note under section 2071 of Title 28, Judiciary and Judicial Procedure.

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large


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