{"data":{"id":"us/26-u.s.c.-7487","jurisdiction":"us","citation":"26 U.S.C. § 7487","heading":"Cross references","body":"(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.","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":"1a35d31ada023e3bd9e03b86be1b7baad2e78be1caea0d7cbceff8557e5f2388","source_id":"us","stale":false,"prev":"us/26-u.s.c.-7486","next":"us/26-u.s.c.-7491"},"notice":"GroundRules: Original legal text. Not legal advice."}