---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch76/schD"
level: "subchapter"
label: "Subchapter D"
heading: "Court Review of Tax Court Decisions"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch76-schD"
sections_count: 7
---

# Subchapter D — Court Review of Tax Court Decisions

Title 26 — Internal Revenue Code › Subtitle F — Procedure and Administration › Chapter 76 — Judicial Proceedings

## Sections

- [§7481. Date when Tax Court decision becomes final](/usc/26/7481.md)
- [§7482. Courts of review](/usc/26/7482.md)
- [§7483. Notice of appeal](/usc/26/7483.md)
- [§7484. Change of incumbent in office](/usc/26/7484.md)
- [§7485. Bond to stay assessment and collection](/usc/26/7485.md)
- [§7486. Refund, credit, or abatement of amounts dis­allowed](/usc/26/7486.md)
- [§7487. Cross references](/usc/26/7487.md)