§740

24 cases·3 followed·21 cited12% support

Statute text not available for this section.

24 Citing Cases

"Prsuant to section 740;3(b) , the decision to be entered is not reviewable by any other court , 'Unless otherwise noted, citations herein of sections r fe r to the Internal Revenue Code (26 U.S .C ), and citations of ales refer to the Tax Court Rules of Practi e and Procedure .

Loewen v. Commissioner 76 T.C. 90 · 1981
Lamport Co. v. Commissioner 17 T.C. 1079 · 1951
Ransohoffs Inc. v. Commissioner 9 T.C. 376 · 1947
United States v. Zhen Zhou Wu 711 F.3d 1 · Cir.