26 U.S.C. § 7453
Rules of practice, procedure, and evidence
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 7453, Rules of practice, procedure, and evidence, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464471
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Full text
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 Federal Rules of Evidence.
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.
- Taxpayer Relief Act of 1997
- Consolidated Appropriations Act, 2016