§7442. Jurisdiction
The Tax Court and its divisions shall have such jurisdiction as is conferred on them by this title, by chapters 1, 2, 3, and 4 of the Internal Revenue Code of 1939, by title II and title III of the Revenue Act of 1926 (
(Aug. 16, 1954, ch. 736,
References in Text
Chapters 1, 2, 3, and 4 of the Internal Revenue Code of 1939, referred to in text, were comprised of sections 1 to 482, 500 to 706, 800 to 939, and 1000 to 1031 of former Title 26, Internal Revenue Code. Chapters 1 and 2 of the Internal Revenue Code of 1939 were repealed by section 7851(a)(1)(A) of this title, and chapters 3 and 4 of the Internal Revenue Code of 1939 were repealed by section 7851(a)(2)(A) of this title. For table of comparisons of the 1939 Code to the 1986 Code, see Table I preceding section 1 of this title. See also section 7851(e) of this title for provision that references in the 1986 Code to a provision of the 1939 Code, not then applicable, shall be deemed a reference to the corresponding provision of the 1986 Code, which is then applicable.
The Revenue Act of 1926, referred to in text, is act Feb. 26, 1926, ch. 27,
Cross References
Action for refund, see section 7422 of this title.
Definition of Tax Court, see section 7701 of this title.
Effect of repeal of Internal Revenue Code of 1939, existing rights and liabilities, see section 7851 of this title.
Effective date of repeal of chapters 1, 2, 3, and 4 of Internal Revenue Code of 1939, see section 7851 of this title.
Jurisdiction as to increase of deficiency, additional amounts, or additions to tax, see section 6214 of this title.
Jurisdiction over other years, see section 6214 of this title.
Notice of deficiency generally, see section 6212 of this title.
Stay of proceedings in district court or Court of Claims upon filing of petition with Tax Court, see section 7422 of this title.
Time for filing petition in Tax Court, see section 6213 of this title.