26 USC 7459 - Reports and decisions

U.S Code last checked for updates: Jan 18, 2025

§ 7459.

Reports and decisions

(a)

Requirement

(b)

Inclusion of findings of fact or opinions in report

(c)

Date of decision

(d)

Effect of decision dismissing petition

(e)

Effect of decision that tax is barred by limitation

(f)

Findings of fact as evidence

(g)

Penalty

(Aug. 16, 1954, ch. 736, 68A Stat. 886; Pub. L. 93–406, title II, § 1041(b)(2), Sept. 2, 1974, 88 Stat. 950; Pub. L. 94–455, title XIII, § 1306(b)(2), title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1719, 1834; Pub. L. 97–248, title IV, § 402(c)(14), Sept. 3, 1982, 96 Stat. 668; Pub. L. 97–362, title I, § 106(b), Oct. 25, 1982, 96 Stat. 1730; Pub. L. 105–34, title XII, §§ 1222(b)(2), 1239(e)(1), Aug. 5, 1997, 111 Stat. 1019, 1028; Pub. L. 114–74, title XI, § 1101(f)(12), Nov. 2, 2015, 129 Stat. 638.)

cite as: 26 USC 7459