{"data":{"id":"us/26-cfr-301.7483-1","jurisdiction":"us","citation":"26 CFR 301.7483-1","heading":"-1 Petition for review.","body":"The decision of the Tax Court may be reviewed by a U.S. Court of Appeals as provided in section 7482 of the Code if a petition for such review is filed by either the Commissioner or the taxpayer within 3 months after the decision is rendered. If, however, a petition for such review is so filed by one party to the proceeding, a petition for review of the decision of the Tax Court may be filed by any other party to the proceeding within 4 months after such decision is rendered.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER F—PROCEDURE AND ADMINISTRATION","PART 301—PROCEDURE AND ADMINISTRATION","Judicial Proceedings"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"25ab9e8c2ef3feca831a66f0b3eea65ad4f441f5b2956176e7087f042a098dd4","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.7482-1","next":"us/26-cfr-301.7484-1"},"notice":"GroundRules: Original legal text. Not legal advice."}