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 (), or by laws enacted subsequent to .44 Stat. 10–87February 26, 19261926-02-26
Title 26
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26 U.S.C. § 7442.Chapter 76
§ 7442
Jurisdiction
Title 26
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Subchapter: The Tax Court
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2/26/2026