---
kind: "section"
citation: "26 U.S.C. § 7487"
title: "26"
title_heading: "Internal Revenue Code"
number: "7487"
heading: "Cross references"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/7487"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 76 — Judicial Proceedings"
  - "Subchapter D — Court Review of Tax Court Decisions"
---

# §7487. Cross references

- (1) **Nonreviewability.—** For nonreviewability of [Tax Court](/usc/26/7701.md?p=a-27) decisions in small claims cases, see [section 7463(b)](/usc/26/7463.md?p=b).
- (2) **Transcripts.—** For authority of the [Tax Court](/usc/26/7701.md?p=a-27) to fix fees for transcript of records, see section 7474.

## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 892; Pub. L. 91–172, title IX, § 960(i)(1), Dec. 30, 1969, 83 Stat. 735.)

## Notes

### Editorial Notes

### Amendments

1969—Pub. L. 91–172 inserted reference to section 7463(b) for nonreviewability of Tax Court decisions in small claims cases.

### Statutory Notes and Related Subsidiaries

### Effective Date of 1969 Amendment

Amendment by Pub. L. 91–172 effective one year after Dec. 30, 1969, see section 962(e) of Pub. L. 91–172, set out as an Effective Date note under section 7463 of this title.