§ 7442.
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 ([44 Stat. 10–87]), or by laws enacted subsequent to February 26, 1926.
([Aug. 16, 1954, ch. 736], [68A Stat. 879].)