§74163
1 cases·1 cited
Statute Text — 26 U.S.C. §74163
Statute text not available for this section.
1 Citing Cases
CARLUZZO, Special Trial Judge : This case was heard pursuant to the provisions of section 74163 .' Pursuant to section 7463(b), the decision to be entered is not reviewable by an y 'Unless otherwise indicated, sectio~ references are to the Internal Revenue Code of 1986, as amended, in effect for the relevant period .