{"data":{"id":"us/26-u.s.c.-7483","jurisdiction":"us","citation":"26 U.S.C. § 7483","heading":"Notice of appeal","body":"Review of a decision of the Tax Court shall be obtained by filing a notice of appeal with the clerk of the Tax Court within 90 days after the decision of the Tax Court is entered. If a timely notice of appeal is filed by one party, any other party may take an appeal by filing a notice of appeal within 120 days after the decision of the Tax Court is entered.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 76—JUDICIAL PROCEEDINGS"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"cb5d3b116ecc6418f1d075828958657b50996f0a1608d514dd85c4c5d03bab96","source_id":"us","stale":true,"prev":"us/26-u.s.c.-7482","next":"us/26-u.s.c.-7484"},"notice":"GroundRules: Original legal text. Not legal advice."}