§7478. Declaratory judgments relating to status of certain governmental obligations — Inbound Citations

Citations to 26 U.S.C. § 7478 as a whole

• 26 U.S.C. § 7482(b)(3)

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  (3) In the case of any decision of the Tax Court in a proceeding under section 7478, such decision may only be reviewed by the Court of Appeals for the District of Columbia.