26 U.S. Code § 7453 - Rules of practice, procedure, and evidence
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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 rules of evidence applicable in trials without a jury in the United States District Court of the District of Columbia.
Source(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.)
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